Business Planning and Control

Bruce Bowhill is Principal Lecturer and Director of Postgraduate Accounting Programmes at Portsmouth Business School. Having worked in both service and manufacturing organizations, he is particularly interested in the role of accounting information in organizations.

• Preface viiInformation available on the website xiAcknowledgements xiiiPart 1 Information for decision-making and financial reporting requirements 11 Cost behaviour and contribution 32 Pricing and costing in a competitive environment 293 Further decision-making problems 574 Capital investment decisions 855 Traditional approaches to full costing 1056 Activity-based costing 129Part 2 Traditional accounting controls 1517 Budgetary control systems 1538 Preparing the master budget 1799 Standard costing and manufacturing methods 20710 Control in divisionalized organizations 23711 Control using accounting ratios 26112 Funding the business 289Part 3 Strategic management 31113 Objectives, strategy and influences 31314 Strategic analysis – the external environment 33115 Internal appraisal of the organization 34916 Accounting and strategic analysis 37117 Identifying suitable strategic options 39718 Evaluating strategies and writing the business plan 417Part 4 Issues in management control 44319 Budgetary control, performance management and alternative approaches to control 44520 Strategy and control system design 46721 Measuring shareholder value 48922 Measuring and improving internal business processes 51523 Complexity, uncertainty and control 539Indicative answers to questions 561Case information 575Appendix – Present value table 591Glossary 593References 601Index 605