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Business planning and entrepreneurship : an accounting approach

Author: Michael Kraten
Publisher: New York : Business Expert Press, 2010.
Series: Managerial accounting collection.
Edition/Format:   Print book : English : 1st edView all editions and formats
Database:WorldCat
Summary:
"This text is a nuts-and-bolts guide to business planning. It is designed to function as a handbook for entrepreneurs who wish to apply techniques of management accounting to their planning activities."--Back cover.
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Document Type: Book
All Authors / Contributors: Michael Kraten
ISBN: 9781606490464 160649046X
OCLC Number: 650228236
Notes: Includes index.
Description: viii, 169 pages ; 23 cm.
Contents: Part I: Introduction. Management accounting and business planning --
Part II: The business model. Defining the process chain ; Justifying the process chain with statistical evidence ; Assessing preliminary profitability with flexible budgets --
Part III: Volume estimation. Estimating supply capacity with process flow analysis ; Estimating customer demand ; Reconciling supply and demand via quality management --
Part IV: Cost estimation. Estimating direct and indirect costs ; Assessing cost structures with activity-based costing ; Risk management with cost variance analysis --
Part V: Revenue estimation. Price targeting on the basis of cost behavior ; Competitive pricing via game theory ; Price-discounting strategies --
Part VI: Investment value. Cash flow analysis ; Financial ratio analysis ; Outcomes management and measurement --
Part VII: Risk management. Scenario event identification ; Risk assessment ; Internal control activities --
Part VIII: Conclusion. Final thoughts --
Appendix: A small business, single division illustration.
Series Title: Managerial accounting collection.
Responsibility: Michael Kraten.

Abstract:

Focuses on the fundamental steps of business planning within a managerial accounting framework. This title includes: the business model; volume and process flow; product and service costing; revenue  Read more...

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