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Managing Financial Resources - 1st Edition - ISBN: 9780750606691, 9781483135663

Managing Financial Resources

1st Edition

Authors: Michael Broadbent John Cullen
eBook ISBN: 9781483135663
Imprint: Butterworth-Heinemann
Published Date: 15th September 1993
Page Count: 398
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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.

Table of Contents

Series adviser's preface


1 Introduction: The scope and development of accountancy in the management of financial resources

2 External financial reporting: Published company accounting statements

3 Assessment of company performance

4 Cost classification

5 Planning and control

6 Standard costing and budgetary control

7 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 plc

Appendix C: WH Smith Group plc: financial ratio analysis of results for the year ended 1 June 1991



No. of pages:
© Butterworth-Heinemann 1993
15th September 1993
eBook ISBN:

About the Authors

Michael Broadbent

John Cullen

Affiliations and Expertise

Professor, Veterinary Pathology, Faculty of Population Health and Pathobiology, College of Veterinary Medicine, North Carolina State University, Raleigh, NC, USA

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