لایب سان

Ebook details:
عنوان: Management Accounting in the Contemporary Business World
نویسنده: Malcolm Prowle, Michael Lucas
ناشر: English
زبان: 9781137387769
شابک: 978-1137387769, 1137387769
حجم: 101 Mb
فرمت: Image pdf with ocr

Part 1 The contemporary business world Chapter 1 The nature of business organisations and organisational management The purpose of this book The nature of business organisations Organisational design The main departments/functions of a business organisation The structure and content of this book Conclusion Chapter 2 The evolution of the contemporary business world Introduction The drivers of change in relation to business Political drivers Economic drivers Societal drivers Technological drivers Legislative drivers Environmental drivers Impact on the business sector Business configuration Business location – internationalisation/globalisation Business operations and management Key issues for management accounting Conclusion Chapter 3 The nature of management accounting in business organisations Introduction The nature of accounting in business organisations The basic accounting divide in organisations The nature of management accounting The roles of management accounting in business organisations Dimensions of organisational management and management accounting The role of the management accountant in contemporary business Conclusion Part 2 Tactical and operational management accounting in the contemporary business world Chapter 4 The basic principles of cost information and cost management Introduction The emergence of cost accounting: the need for product (or service) cost information Cost concepts Traditional costing approaches The shortcomings of the traditional approach and the emergence of activity based costing (ABC) The use of marginal costing The various costing approaches in practice Conclusion Chapter 5 Contemporary business – costing issues Introduction Costing under traditional production systems Alternative costing approaches in contemporary production environments Contemporary costing problems Other contemporary costing developments Conclusion Chapter 6 Contemporary business – tactical/operational planning and decision-making Introduction The distinction between the long run and short run in business planning and decision-making The use of C-V-P analysis as a decision tool Marginal costing and contribution analysis for short-term decision-making The principle of ‘relevant costs’ for decision-making The nature of capital expenditure decisions The role (and limitations) of management accounting techniques Conclusion Chapter 7 Contemporary business – management accounting for tactical and operational control Introduction The nature of accounting control The role and function of budgeting systems in business Different approaches to budgeting Budgeting systems and human behaviour and motivation Working capital management Standard costing and its relevance in today’s business environment Responsibility accounting Divisional control and performance management Conclusion Part 3 Strategic management accounting in the contemporary business world Chapter 8 The nature of strategic management accounting The development of strategic management accounting The nature of strategic management accounting (SMA) A framework for strategic management accounting (SMA) Conclusion Chapter 9 Internal and external analysis of the business and its environment Introduction External analysis of the business environment Industry analysis Competitor analysis Benchmarking Internal analysis of the business Profitability analysis Strategic cost analysis (SCA) Getting comparator information Conclusions Chapter 10 Strategy development and implementation Introduction The nature and composition of business strategies Business models Business integration Competitive advantage Conclusions Chapter 11 The application of SMA to the development and implementation of business strategies Introduction Strategic cost improvement Pricing strategy Strategic capital investment appraisal Strategic options analysis Financial forecasting Financial modelling The role of budgeting systems in strategy implementation Conclusion Chapter 12 Strategy and Risk Management The relevance of risk/uncertainty to strategy The distinction between risk and uncertainty Risk and strategic planning Management accounting tools for supporting decisionmaking under conditions of risk and uncertainty Conclusion Chapter 13 Management control and performance management – the strategic dimension Introduction The nature and purpose of management control systems Linking management control to strategy Approaches to strategic management control Financial aspects of strategic management control Strategic performance management Conclusions References Index

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