Authors: Mick Broadbent, John Cullen
ISBN-13: 9780750657556, ISBN-10: 0750657553
Format: Paperback
Publisher: Elsevier Science
Date Published: June 2003
Edition: REV
Managing Financial Resources addresses the complicated issues of financial planning and control. These include performance measures and cost analysis, methods of improving profitability and techniques of financial monitoring and control. Real examples and case studies are used throughout to illustrate points in a practical context.
All chapters have been updated and new material has been added to extend the original text in areas such as public sector management issues, audit commission, capital investment decisions, stakeholder analysis for published reports and accounts, performance measurement, outsourcing, new developments in the public sector and transfer pricing.
This book is based on the Management Charter Initiative's Occupational Standards for Management NVQs and SVQs at level 4. It is particularly suitable for managers on the Diploma in Management or part 1 of the Postgraduate Diploma, especially those accredited by the Chartered Management Institute and Edexcel but this also a useful text for practicing managers and those individuals studying for a MBA.
Michael Broadbent is Professor of Accounting and Head of Department for Statistics, Accounting and Management Systems, University of Hertfordshire Business School.
John Cullen is Professor of Management Accounting at the School of Business and Finance, Sheffield Hallam University.
As the champion of management, The Chartered Management Institute shapes and supports managers of tomorrow. By sharing intelligent insights and setting standards in management development, the Institute helps to deliver results in a dynamic world. If you would like to hear more about the benefits of individual or corporate membership, please contact:
Department HM Chartered Management Institute Cottingham Road Corby, Northants, NN17 1TT
(01536) 204222
www.managers.org.uk
Series adviser's preface | ||
Preface | ||
1 | Introduction: the scope and development of accountancy in the management of financial resources | 1 |
2 | External financial reporting: published company accounting statements | 19 |
3 | Assessment of company performance | 50 |
4 | Cost classification | 80 |
5 | Planning and control | 107 |
6 | Standard costing and budgetary control | 145 |
7 | Short-term decision making | 172 |
8 | Investment appraisal: decision making for the longer term | 213 |
9 | Pricing | 262 |
10 | Performance measurement and transfer pricing in divisionalized organizations | 295 |
Answers to problems | 350 | |
App. A | Discount tables | 381 |
App. B | Extracts from the published annual report and accounts of WH Smith Group plc 2001 | 389 |
App. C | WH Smith Group plc: financial ration analysis of the results for the year ended 31 August 2001 | 405 |
App. D | WH Smith Group plc: financial analysis of results from the year ended 31 August 2001 as supplied by FAME (Financial Analysis Made Easy) | 409 |
Index | 415 |