ABSTRACT

This book provides not only practical guidance on how to manage resources but also a critical examination of the conventional techniques of financial planning and control through the introduction of new approaches. Additional chapters have been added to introduce Strategic Management Accounting, Activity Based Costing and the Balanced Scorecard, New Performance Measures, Venture Capital, Knowledge Management and Outsourcing, and Financial Considerations of eBusiness. In this third edition, the book has been revised to encourage the reader to think about and reflect upon the emergence of recent principles and practices related to financial planning and control. While it is addressed primarily to business managers with an interest in financial planning and control, the range of subjects covered and the breadth of approach adopted by many of the contributors will make the Handbook of Financial Planning and Control especially useful to those managers in non-financial functions (as well as students of management) who must reconcile theory with the everyday reality of modern business practice.

part One|130 pages

Formulating the Plan

chapter Chapter Two|13 pages

Analysing the Financial Resources of the Business

chapter Chapter Three|12 pages

Forecasting Demand

chapter Chapter Four|23 pages

Pricing Policy

chapter Chapter Five|14 pages

Income and Expenditure Budgets

chapter Chapter Six|13 pages

Capital Budgeting

chapter Chapter Seven|9 pages

Financial Models

chapter Chapter Eight|8 pages

The Cash Forecast

chapter Chapter Nine|12 pages

Financial Planning in Conditions of Change

chapter Chapter Ten|10 pages

Strategic Management Accounting

part Two|131 pages

Controlling the Performance

chapter Chapter Eleven|11 pages

Assessment of Performance

chapter Chapter Twelve|14 pages

Cost Control

chapter Chapter Thirteen|12 pages

Activity-based Costing and the Balanced Scorecard

chapter Chapter Fourteen|18 pages

Controlling the Funds

chapter Chapter Fifteen|8 pages

New Performance Measures

chapter Chapter Sixteen|14 pages

Internal Audit and Internal Control

chapter Chapter Seventeen|14 pages

Planning and Control of Research and Development

chapter Chapter Eighteen|12 pages

Accounting Problems of Multinational Businesses

chapter Chapter Nineteen|8 pages

Financial Control in the Public Sector

chapter Chapter Twenty|15 pages

Financial Control in the Smaller Business

part Three|108 pages

Special Aspects

chapter Chapter Twenty-One|10 pages

Systems and the Computer

chapter Chapter Twenty-Two|9 pages

Social Accounting

chapter Chapter Twenty-Three|15 pages

Acquisitions and Mergers

chapter Chapter Twenty-Four|16 pages

International Trade and Liberalization

chapter Chapter Twenty-Five|6 pages

Tax Planning

chapter Chapter Twenty-Six|12 pages

The European Venture Capital Market

chapter Chapter Twenty-Seven|9 pages

Knowledge Management and Outsourcing

chapter Chapter Twenty-Eight|15 pages

Financial Considerations for e-business

chapter Chapter Twenty-Nine|8 pages

Developments in Financial Planning and Control