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Managing Financial Resources
1st Edition - September 15, 1993
Authors: Michael Broadbent, John M. Cullen
eBook ISBN:9781483135663
9 7 8 - 1 - 4 8 3 1 - 3 5 6 6 - 3
Managing Financial Resources aims to explain the principles involved in the management of financial resources. It aims to provide practicing non-financial managers with an… Read more
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Managing Financial Resources aims to explain the principles involved in the management of financial resources. It aims to provide practicing non-financial managers with an understanding of the terms and techniques of accountancy so they may communicate more easily with and understand financial reports issued by their more accounting-aware colleagues. The book concentrates on one type of financial information—management accountancy—but draws together concepts from systems analysis, organizational behavior, marketing, and other distinct disciplines to reflect the rich variety which is involved in the management of any limited resource within large organizations. Key topics discussed include published accounting statements; management decision-making, planning, and control; short- and long-term decision making in organizations; pricing decisions; and performance measurement and transfer pricing issues within divisionalized organizations. Each chapter includes problems and discussion topics ranging from open-ended case studies to problems with particular numerical answers. Suggested answers are offered at the back of the book.
Series adviser's preface Preface1 Introduction: The scope and development of accountancy in the management of financial resources2 External financial reporting: Published company accounting statements 3 Assessment of company performance 4 Cost classification 5 Planning and control 6 Standard costing and budgetary control7 Short-term decision-making 8 Investment appraisal 9 Pricing 10 Performance measurement and transfer pricing in divisionalized organizations Answers to problems Appendix A: Discount tables Appendix B: Extracts from the published accounts of WH Smith Group plcAppendix C: WH Smith Group plc: financial ratio analysis of results for the year ended 1 June 1991 Index
No. of pages: 398
Language: English
Published: September 15, 1993
Imprint: Butterworth-Heinemann
eBook ISBN: 9781483135663
JC
John M. Cullen
Affiliations and expertise
Professor, Veterinary Pathology, Faculty of Population Health and Pathobiology, College of Veterinary Medicine, North Carolina State University, Raleigh, NC, USA