Contemporary Management Accounting Practices in UK Manufacturing - 1st Edition - ISBN: 9780750668712, 9780080492582

Contemporary Management Accounting Practices in UK Manufacturing

1st Edition

Authors: David Dugdale
Paperback ISBN: 9780750668712
eBook ISBN: 9780080492582
Imprint: CIMA Publishing
Published Date: 15th November 2005
Page Count: 224
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Table of Contents

Contemporary Management Accounting Practices in UK Manufacturing - a CIMA research project - reveals methods currently used for reporting financial information in UK manufacturing companies. Based on a study of 41 companies, it shows a rich diversity of reporting practices that are constrained neither by the financial accounting requirements of SSAP9 nor by any sense of general management accounting trends. Instead, Financial Directors choose from a toolkit of 'traditional' and 'contemporary' practices in constructing reporting systems appropriate to their varied commerical needs, but with a strong leaning towards contribution margin approaches. From this book readers will discover how different companies develop a wide range of reporting practices in relation to contribution, margin, profit, variances, budgets and forecasts. It is accompanied by an Appendix on CD that supplies and organizational outline, summary of financial reporting practices, and the Profit & Loss pro-forma of each of the companies studied. The book is an important resource for both academics and practitioners reflecting on current developments in managemen accounting in UK manufacturing. David Dugdale is Professor of Management Accounting, University of Bristol. T Colwyn Jones is Professor of Sociology of Accounting, University of the West of England. Stephen Green is Regional Finance Manager, Home Group Limited.

Description

This report investigates the presentation and analysis of financial information in 41 UK Manufacturing companies. Traditional and contemporary accounting techniques are exemplified in the case studies. With old and new techniques explored, the research shows that there is little that is new in management accounting theory and practice. The study concludes that there is not one set of practices which all should follow.

Key Features

·Cima research report - reveals methods currently used for reporting financial information in UK manufacturing companies. ·Based on 41 companies, it shows a rich diversity of reporting practices that are constrained neither by the financial accounting requirements of SSAP9 nor by any sense of general management accounting trends. ·Financial Directors choose from a toolkit of ‘traditional' and ‘contemporary' practices in constructing reporting systems appropriate to their varied commercial needs, but with a strong leaning towards contribution margin approaches.

Readership

Professional Accountants;Finance Practioners in the manufacturing industry.


Details

No. of pages:
224
Language:
English
Copyright:
© CIMA Publishing 2006
Published:
Imprint:
CIMA Publishing
eBook ISBN:
9780080492582
Paperback ISBN:
9780750668712

Reviews

This report investigates the presentation and analysis of financial information in 41 UK Manufacturing companies. Traditional and contemporary accounting techniques are exemplified in the case studies. With old and new techniques explored, the research shows that there is little that is new in management accounting theory and practice. The study concludes that there is not one set of practices which all should follow.


About the Authors

David Dugdale Author

Affiliations and Expertise

Professor of Management Accounting, Department of Accounting and Finance, Univeristy of Bristol, UK; Director of Research for Bristol Business School; Director of BRICMAR