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Managing financial resources /
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 repor...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford ; London ; Boston :
Butterworth-Heinemann,
�1993.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front Cover; Managing Financial Resources; Copyright Page; Table of Contents; Series adviser's preface; Preface; Chapter 1. Introduction: The scope and development of accountancy in the management of financial resources; Introduction; Objective of accountancy; A recent history of accounting; Financial and management accounting compared; Public sector reporting practices; A framework for the study of accounting; Summary; References; Further reading; Chapter 2. External financial reporting: Published company accounting statements; Introduction.
- Users of financial published reports included within the annual report and accountsPrincipal accounting statements; Accounting concepts and conventions; Illustration 2.1 The affairs of Fred; Summary; References; Further reading; Chapter 3. Assessment of company performance; Introduction; The need for accounting ratios; Liquidity ratios; Profitability ratios; Efficiency ratios; Investment ratios; Stock market ratios; Summary of financial ratios; The use of accounting ratios for inter-firm comparison; Summary; Further reading; Chapter 4. Cost classification; Introduction; Cost objects.
- Classification of costsActivity based management; Strategic management accounting; Summary; References; Further reading; Chapter 5. Planning and control; Introduction; General control model; Application of the general control model to organizations; Management control system; Budgeting; Behavioural issues; Summary; References; Further reading; Chapter 6. Standard costing and budgetary control; Introduction; Budgetary control systems; Standard costing and budgetary control; Establishing cost standards; Variance analysis; Activity based budgeting (ABB); Summary; References; Further reading.
- Chapter 7. Short-term decision-makingIntroduction; Cost-volume-profit analysis; Relevant costs and revenues for decision-making; Activity based costing; Summary; References; Further reading; Chapter 8. Investment appraisal; Introduction; Why have special techniques for capital investment decisions?; Categories of capital investment; Context of capital investment; Objectives of capital investment; Capital investment process; Stakeholders, capital markets and the organization; Techniques for appraisal of capital investment; Adoption of investment appraisal techniques.
- Net present value versus internal rate of returnRelevant cash flows; Risk within capital investment appraisal; Taxation within investment appraisal; Investment appraisal in the public sector or not-for-profit sector; Post audit of capital investment projects; Summary; References; Further reading; Chapter 9. Pricing; Introduction; Marketing mix; The economist's view; Factors to be considered in the pricing problem; Accountant's contribution to the pricing of products through cost based pricing approaches; Pricing (tendering) within the public sector; Target pricing; Pricing policies.