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Accounting and finance for non-specialists / / Peter Atrill, Eddie McLaney
| Accounting and finance for non-specialists / / Peter Atrill, Eddie McLaney |
| Autore | Atrill Peter |
| Edizione | [Tenth edition.] |
| Pubbl/distr/stampa | Harlow, England : , : Pearson, , 2017 |
| Descrizione fisica | 1 online resource (569 pages) |
| Disciplina | 657 |
| Soggetto topico |
Accounting
Financial statements |
| ISBN | 1-292-13565-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Brief contents -- Contents -- Preface -- Ackowledgements -- 1 Introduction to accounting and finance -- Introduction -- What are accounting and finance? -- Who are the users of accounting information? -- Providing a service -- Weighing up the costs and benefits -- Accounting as an information system -- Management accounting and financial accounting -- Scope of this book -- The changing face of accounting -- Why do I need to know anything about accounting and finance? -- The quest for wealth creation -- Meeting the needs of other stakeholders -- Balancing risk and return -- Not-for-profit organisations -- Summary -- Key terms -- Further reading -- Review questions -- Part One FINANCIAL ACCOUNTING -- 2 Measuring and reporting financial position -- Introduction -- The major financial statements - an overview -- The statement of financial position -- The effect of trading transactions -- Classifying assets -- Classifying claims -- Statement layouts -- Capturing a moment in time -- The role of accounting conventions -- Money measurement -- Valuing assets -- Meeting user needs -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 3 Measuring and reporting financial performance -- Introduction -- The income statement -- Different roles -- Income statement layout -- Further issues -- Recognising revenue -- Recognising expenses -- Depreciation -- Costing inventories -- Trade receivables problems -- Uses and usefulness of the income statement -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 4 Accounting for limited companies -- Introduction -- The main features of limited companies -- The role of the Stock Exchange -- Managing a company -- The UK Corporate Governance Code -- Financing limited companies -- Borrowings -- Withdrawing equity -- The main financial statements -- Dividends.
Additional financial statements -- The directors' duty to account -- The need for accounting rules -- Sources of accounting rules -- The auditors' role -- Management commentary -- Creative accounting -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 5 Measuring and reporting cash flows -- Introduction -- The statement of cash flows -- Why is cash so important? -- The main features of the statement of cash flows -- A definition of cash and cash equivalents -- The relationship between the main financial statements -- The layout of the statement of cash flows -- The normal direction of cash flows -- Preparing the statement of cash flows -- What does the statement of cash flows tell us? -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 6 Analysing and interpreting financial statements -- Introduction -- Financial ratios -- Financial ratio classifications -- The need for comparison -- Calculating the ratios -- A brief overview -- Profitability -- Efficiency -- Relationship between profitability and efficiency -- Liquidity -- Financial gearing -- Investment ratios -- Trend analysis -- Using ratios to predict financial failure -- Limitations of ratio analysis -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- Part Two MANAGEMENT ACCOUNTING -- 7 The relevance and behaviour of costs -- Introduction -- What is meant by 'cost'? -- Relevant costs: opportunity and outlay costs -- Cost behaviour -- Fixed cost -- Variable cost -- Semi-fixed (semi-variable) cost -- Finding the break-even point -- Contribution -- Margin of safety -- Operating gearing -- Failing to break even -- Weaknesses of break-even analysis -- Using contribution to make decisions: marginal analysis -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 8 Full costing -- Introduction. What is full costing? -- Why do managers want to know the full cost? -- Single-product businesses -- Multi-product businesses -- Overheads as service renderers -- Activity-based costing -- Using full (absorption) cost information -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 9 Budgeting -- Introduction -- How budgets link with strategic plans and objectives -- Time horizon of plans and budgets -- How budgets help managers -- Budgets and forecasts -- Limiting factors -- How budgets link to one another -- Using budgets in practice -- Preparing budgets -- Non-financial measures in budgeting -- Budgeting for control -- Measuring variances from budget -- Making budgetary control effective -- Behavioural issues -- The use of variance analysis -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- Part Three FINANCE -- 10 Making capital investment decisions -- Introduction -- The nature of investment decisions -- Investment appraisal methods -- Accounting rate of return (ARR) -- Payback period (PP) -- Net present value (NPV) -- Why NPV is better -- Internal rate of return (IRR) -- Some practical points -- Investment appraisal in practice -- Investment appraisal and strategic planning -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 11 Financing a business -- Introduction -- The main objective of financing policy -- Sources of finance -- Internal sources of finance -- Internal sources of long-term finance -- Internal sources of short-term finance -- External sources of finance -- External sources of long-term finance -- Forms of borrowing -- External sources of short-term finance -- Long-term versus short-term borrowing -- Gearing and the financing decision -- Raising long-term finance -- The role of the Stock Exchange -- The Alternative Investment Market. Providing long-term finance for the small business -- Islamic finance -- Summary -- Key terms -- References -- Further reading -- Review questions -- Exercises -- 12 Managing working capital -- Introduction -- What is working capital? -- The scale of working capital -- Managing inventories -- Managing trade receivables -- Managing cash -- Managing trade payables -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- Appendix A: Glossary of key terms -- Appendix B: Solutions to self-assessment questions -- Appendix C: Solutions to review questions -- Appendix D: Solutions to selected exercises -- Appendix E: Present value table -- Index. |
| Record Nr. | UNINA-9910155156903321 |
Atrill Peter
|
||
| Harlow, England : , : Pearson, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting and finance for non-specialists
| Accounting and finance for non-specialists |
| Autore | Atrill Peter |
| Edizione | [9th edition] |
| Pubbl/distr/stampa | [Place of publication not identified], : Pearson, 2015 |
| Descrizione fisica | 1 online resource (601 pages) |
| Disciplina | 657 |
| Soggetto topico |
Accounting
Financial statements Commerce Business & Economics |
| ISBN | 1-292-06278-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Contents -- Preface -- Guided tour -- Acknowledgements -- Chapter 1 INTRODUCTION TO ACCOUNTING AND FINANCE -- INTRODUCTION -- WHAT ARE ACCOUNTING AND FINANCE? -- WHO ARE THE USERS OF ACCOUNTING INFORMATION? -- PROVIDING A SERVICE -- WEIGHING UP THE COSTS AND BENEFITS -- ACCOUNTING AS AN INFORMATION SYSTEM -- MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING -- SCOPE OF THIS BOOK -- THE CHANGING FACE OF ACCOUNTING -- WHY DO I NEED TO KNOW ANYTHING ABOUT ACCOUNTING AND FINANCE? -- THE QUEST FOR WEALTH CREATION -- MEETING THE NEEDS OF OTHER STAKEHOLDERS -- BALANCING RISK AND RETURN -- NOT-FOR-PROFIT ORGANISATIONS -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- Part 1 FINANCIAL ACCOUNTING -- Chapter 2 MEASURING AND REPORTING FINANCIAL POSITION -- INTRODUCTION -- THE MAJOR FINANCIAL STATEMENTS - AN OVERVIEW -- THE STATEMENT OF FINANCIAL POSITION -- THE EFFECT OF TRADING TRANSACTIONS -- CLASSIFYING ASSETS -- CLASSIFYING CLAIMS -- STATEMENT LAYOUTS -- CAPTURING A MOMENT IN TIME -- THE ROLE OF ACCOUNTING CONVENTIONS -- MONEY MEASUREMENT -- VALUING ASSETS -- MEETING USER NEEDS -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 3 MEASURING AND REPORTING FINANCIAL PERFORMANCE -- INTRODUCTION -- THE INCOME STATEMENT -- DIFFERENT ROLES -- INCOME STATEMENT LAYOUT -- FURTHER ISSUES -- RECOGNISING REVENUE -- RECOGNISING EXPENSES -- DEPRECIATION -- COSTING INVENTORIES -- TRADE RECEIVABLES PROBLEMS -- USES AND USEFULNESS OF THE INCOME STATEMENT -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 4 ACCOUNTING FOR LIMITED COMPANIES -- INTRODUCTION -- THE MAIN FEATURES OF LIMITED COMPANIES -- THE ROLE OF THE STOCK EXCHANGE -- MANAGING A COMPANY -- THE UK CORPORATE GOVERNANCE CODE -- FINANCING LIMITED COMPANIES -- BORROWINGS -- WITHDRAWING EQUITY.
THE MAIN FINANCIAL STATEMENTS -- DIVIDENDS -- ADDITIONAL FINANCIAL STATEMENTS -- THE DIRECTORS' DUTY TO ACCOUNT -- THE NEED FOR ACCOUNTING RULES -- SOURCES OF ACCOUNTING RULES -- THE AUDITORS' ROLE -- THE DIRECTORS' REPORT -- CREATIVE ACCOUNTING -- SUMMARY -- KEY TERMS -- REFERENCE -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 5 MEASURING AND REPORTING CASH FLOWS -- INTRODUCTION -- THE STATEMENT OF CASH FLOWS -- WHY IS CASH SO IMPORTANT? -- THE MAIN FEATURES OF THE STATEMENT OF CASH FLOWS -- A DEFINITION OF CASH AND CASH EQUIVALENTS -- THE RELATIONSHIP BETWEEN THE MAIN FINANCIAL STATEMENTS -- THE LAYOUT OF THE STATEMENT OF CASH FLOWS -- THE NORMAL DIRECTION OF CASH FLOWS -- PREPARING THE STATEMENT OF CASH FLOWS -- WHAT DOES THE STATEMENT OF CASH FLOWS TELL US? -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 6 ANALYSING AND INTERPRETING FINANCIAL STATEMENTS -- INTRODUCTION -- FINANCIAL RATIOS -- FINANCIAL RATIO CLASSIFICATIONS -- THE NEED FOR COMPARISON -- CALCULATING THE RATIOS -- A BRIEF OVERVIEW -- PROFITABILITY -- EFFICIENCY -- RELATIONSHIP BETWEEN PROFITABILITY AND EFFICIENCY -- LIQUIDITY -- FINANCIAL GEARING -- INVESTMENT RATIOS -- TREND ANALYSIS -- USING RATIOS TO PREDICT FINANCIAL FAILURE -- LIMITATIONS OF RATIO ANALYSIS -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Part 2 MANAGEMENT ACCOUNTING -- Chapter 7 THE RELEVANCE AND BEHAVIOUR OF COSTS -- INTRODUCTION -- WHAT IS MEANT BY 'COST'? -- RELEVANT COSTS: OPPORTUNITY AND OUTLAY COSTS -- COST BEHAVIOUR -- FIXED COST -- VARIABLE COST -- SEMI-FIXED (SEMI-VARIABLE) COST -- FINDING THE BREAK-EVEN POINT -- CONTRIBUTION -- MARGIN OF SAFETY -- OPERATING GEARING -- FAILING TO BREAK EVEN -- WEAKNESSES OF BREAK-EVEN ANALYSIS -- USING CONTRIBUTION TO MAKE DECISIONS: MARGINAL ANALYSIS -- SUMMARY -- KEY TERMS. FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 8 FULL COSTING -- INTRODUCTION -- WHAT IS FULL COSTING? -- WHY DO MANAGERS WANT TO KNOW THE FULL COST? -- SINGLE-PRODUCT BUSINESSES -- MULTI-PRODUCT BUSINESSES -- OVERHEADS AS SERVICE RENDERERS -- ACTIVITY-BASED COSTING -- USING FULL (ABSORPTION) COST INFORMATION -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 9 BUDGETING -- INTRODUCTION -- HOW BUDGETS LINK WITH STRATEGIC PLANS AND OBJECTIVES -- TIME HORIZON OF PLANS AND BUDGETS -- LIMITING FACTORS -- BUDGETS AND FORECASTS -- HOW BUDGETS LINK TO ONE ANOTHER -- HOW BUDGETS HELP MANAGERS -- USING BUDGETS IN PRACTICE -- PREPARING THE CASH BUDGET -- PREPARING OTHER BUDGETS -- NON-FINANCIAL MEASURES IN BUDGETING -- BUDGETING FOR CONTROL -- MEASURING VARIANCES FROM BUDGET -- MAKING BUDGETARY CONTROL EFFECTIVE -- BEHAVIOURAL ISSUES -- THE USE OF VARIANCE ANALYSIS -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- PART 3 FINANCE -- Chapter 10 MAKING CAPITAL INVESTMENT DECISIONS -- INTRODUCTION -- THE NATURE OF INVESTMENT DECISIONS -- INVESTMENT APPRAISAL METHODS -- ACCOUNTING RATE OF RETURN (ARR) -- PAYBACK PERIOD (PP) -- NET PRESENT VALUE (NPV) -- WHY NPV IS BETTER -- INTERNAL RATE OF RETURN (IRR) -- SOME PRACTICAL POINTS -- INVESTMENT APPRAISAL IN PRACTICE -- INVESTMENT APPRAISAL AND STRATEGIC PLANNING -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 11 FINANCING A BUSINESS -- INTRODUCTION -- THE MAIN OBJECTIVE OF FINANCING POLICY -- SOURCES OF FINANCE -- INTERNAL SOURCES OF FINANCE -- INTERNAL SOURCES OF LONG-TERM FINANCE -- INTERNAL SOURCES OF SHORT-TERM FINANCE -- EXTERNAL SOURCES OF FINANCE -- EXTERNAL SOURCES OF LONG-TERM FINANCE -- FORMS OF BORROWING -- EXTERNAL SOURCES OF SHORT-TERM FINANCE -- LONG-TERM VERSUS SHORT-TERM BORROWING. GEARING AND THE FINANCING DECISION -- RAISING LONG-TERM FINANCE -- THE ROLE OF THE STOCK EXCHANGE -- THE ALTERNATIVE INVESTMENT MARKET -- PROVIDING LONG-TERM FINANCE FOR THE SMALL BUSINESS -- ISLAMIC FINANCE -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Chapter 12 MANAGING WORKING CAPITAL -- INTRODUCTION -- WHAT IS WORKING CAPITAL? -- THE SCALE OF WORKING CAPITAL -- MANAGING INVENTORIES -- MANAGING TRADE RECEIVABLES -- MANAGING CASH -- MANAGING TRADE PAYABLES -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Appendix A: GLOSSARY OF KEY TERMS -- Appendix B: SOLUTIONS TO SELF-ASSESSMENT QUESTIONS -- Appendix C: SOLUTIONS TO REVIEW QUESTIONS -- Appendix D: SOLUTIONS TO SELECTED EXERCISES -- Appendix E: PRESENT VALUE TABLE -- Index. |
| Altri titoli varianti | Accounting and finance for non-specialists |
| Record Nr. | UNINA-9910153256503321 |
|
Atrill Peter
|
||
| [Place of publication not identified], : Pearson, 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting and Finance for Non-Specialists / / by Peter Atrill, Eddie McLaney
| Accounting and Finance for Non-Specialists / / by Peter Atrill, Eddie McLaney |
| Autore | Atrill Peter |
| Edizione | [7th Ed.] |
| Pubbl/distr/stampa | Harlow, : Financial Times/ Prentice Hall, 2010 |
| Descrizione fisica | 1 online resource (608 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | McLaneyEddie |
| Soggetto topico |
Accounting
Financial statements Commerce Business & Economics |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-27550-3
9786613275509 0-273-74595-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Preface Introduction to accounting and finance Measuring and reporting financial position Measuring and reporting financial performance Accounting for limited companies Measuring and reporting cash flows Analysing and interpreting financial statements Cost-volume-profit analysis Full costing Budgeting Making capital investment decisions Financing a business Managing working capital Appendices Glossary Index |
| Record Nr. | UNINA-9910150236003321 |
|
Atrill Peter
|
||
| Harlow, : Financial Times/ Prentice Hall, 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial accounting for decision makers / / Peter Atrill, Eddie McLaney
| Financial accounting for decision makers / / Peter Atrill, Eddie McLaney |
| Autore | Atrill Peter |
| Edizione | [Eighth edition.] |
| Pubbl/distr/stampa | Harlow, England : , : Pearson Education Limited, , [2016] |
| Descrizione fisica | 1 online resource (xx, 585 p.) : ill |
| Disciplina | 658.15 |
| Collana | Always learning |
| Soggetto topico |
Decision making
Accounting |
| ISBN | 1-292-09911-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Title page -- Copyright page -- Brief contents -- Contents -- Preface -- How to use this book -- Acknowledgements -- 1 Introduction to accounting -- Introduction -- Learning outcomes -- What is accounting? -- Who are the users of accounting information? -- The conflicting interests of users -- How useful is accounting information? -- Providing a service -- Weighing up the costs and benefits -- Accounting as an information system -- Management accounting and financial accounting -- Scope of this book -- The changing face of accounting -- Accounting for business -- What is the purpose of a business? -- What kinds of business ownership exist? -- How are businesses organised? -- The quest for wealth creation -- Meeting the needs of other stakeholders -- Balancing risk and return -- Reasons to be ethical -- Not-for-profit organisations -- Summary -- Key terms -- References -- Further reading -- Review questions -- 2 Measuring and reporting financial position -- Introduction -- Learning outcomes -- The major financial statements - an overview -- The statement of financial position -- The effect of trading transactions -- Classifying assets -- Classifying claims -- Statement layouts -- Capturing a moment in time -- The role of accounting conventions -- Money measurement -- Valuing assets -- Meeting user needs -- Self-assessment question -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 3 Measuring and reporting financial perfomance -- Introduction -- Learning outcomes -- The income statement -- Different roles -- Income statement layout -- Further issues -- Recognising revenue -- Recognising expenses -- Profit, cash and accruals accounting -- Depreciation -- Costing inventories -- Trade receivables problems -- Uses and usefulness of the income statement -- Self-assessment question -- Summary -- Key terms.
Further reading -- Review questions -- Exercises -- 4 Accounting for limited companies (1) -- Introduction -- Learning outcomes -- The main features of limited companies -- Legal safeguards -- Public and private companies -- Taxation -- The role of the Stock Exchange -- Capital market efficiency -- Managing a company -- Financing limited companies -- Share capital -- Reserves -- Bonus shares -- Share capital jargon -- Borrowings -- Raising share capital -- Withdrawing equity -- The main financial statements -- Dividends -- Self-assessment question -- Summary -- Key terms -- References -- Further reading -- Review questions -- Exercises -- 5 Accounting for limited companies (2) -- Introduction -- Learning outcomes -- The directors' duty to account -- The need for accounting rules -- Sources of accounting rules -- Problems with standards -- Accounting rules or accounting choice? -- The need for a conceptual framework -- The IASB framework -- The auditors' role -- The framework of annual financial reports -- Presenting the financial statements -- Management commentary -- Directors'report -- Strategic report -- Accounting standards and accounting policies -- Creative accounting -- Self-assessment question -- Summary -- Key terms -- References -- Further reading -- Review questions -- Exercises -- 6 Measuring and reporting cash flows -- Introduction -- Learning outcomes -- The statement of cash flows -- Why is cash so important? -- The main features of the statement of cash flows -- A definition of cash and cash equivalents -- The relationship between the main financial statements -- The layout of the statement of cash flows -- The normal direction of cash flows -- Preparing the statement of cash flows -- Reconciliation of liabilities from financing activities -- What does the statement of cash flows tell us? -- Problems with IAS 7. Self-assessment question -- Summary -- Key terms -- Reference -- Further reading -- Review questions -- Exercises -- 7 Recognising and reporting assets and liabilities -- Introduction -- Learning outcomes -- Provisions, contingent liabilities and contingent assets -- Provisions -- Contingent liabilities -- Contingent assets -- Internally-generated intangible assets -- Leases -- Borrowing costs -- Self-assessment question -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- Appendix: Time value of money -- 8 Analysing and interpreting financial statements (1) -- Introduction -- Learning outcomes -- Financial ratios -- Financial ratio classifications -- The need for comparison -- Calculating the ratios -- A brief overview -- Profitability -- Efficiency -- Relationship between profitability and efficiency -- Liquidity -- Operating cash cycle -- Financial gearing -- Self-assessment question -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 9 Analysing and interpreting financial statements (2) -- Introduction -- Learning outcomes -- Investment ratios -- Financial ratios and the problem of overtrading -- Key performance indicators -- Common-size financial statements -- Trend analysis -- Using ratios to predict financial failure -- Limitations of ratio analysis -- Self-assessment question -- Summary -- Key terms -- References -- Further reading -- Review questions -- Exercises -- 10 Reporting the financial results of groups of companies -- Introduction -- Learning outcomes -- What is a group of companies? -- How do groups arise? -- Types of group relationship -- Preparing a group statement of financial position -- Goodwill arising on consolidation and asset carrying amounts -- Inter-company assets and claims -- Preparing a group income statement -- The statement of comprehensive income. Inter-company trading -- Group statement of cash flows -- Accounting for less than a controlling interest - associate companies -- The argument against consolidation -- Self-assessment question -- Summary -- Key terms -- Further reading -- Review questions -- Exercises -- 11 Increasing the scope of financial reporting -- Introduction -- Learning outcomes -- The development of financial reporting -- From stewardship to decision making -- Segmental financial reports -- Summary financial statements -- Interim financial statements -- The value added statement -- Inflation accounting and reporting -- Self-assessment question -- Summary -- Key terms -- References -- Further reading -- Review questions -- Exercises -- 12 Governing a company -- Introduction -- Learning outcomes -- Corporate governance -- The board of directors -- The UK Corporate Governance Code -- Tasks of the board -- Chairing the board -- The role of non-executive directors -- The audit process -- Remunerating directors -- Performance measures -- Asessing board performance -- The rise of shareholder activism -- Self-assessment question -- Summary -- Key terms -- References -- Further reading -- Review questions -- Exercises -- Appendix A Recording financial transactions -- Introduction -- Learning outcomes -- The basics of double-entry bookkeeping -- Recording trading transactions -- Balancing accounts and the trial balance -- Preparing the financial statements (final accounts) -- The ledger and its division -- Summary -- Key terms -- Further reading -- Exercises -- Appendix B Glossary of key terms -- Appendix C Solutions to self-assessment questions -- Appendix D Solutions to review questions -- Appendix E Solutions to selected exercises -- Index. |
| Record Nr. | UNINA-9910154762903321 |
|
Atrill Peter
|
||
| Harlow, England : , : Pearson Education Limited, , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial management for decision makers / / Peter Atrill
| Financial management for decision makers / / Peter Atrill |
| Autore | Atrill Peter |
| Edizione | [Seventh edition.] |
| Pubbl/distr/stampa | Harlow, England : , : Pearson, , 2014 |
| Descrizione fisica | 1 online resource (634 pages) : illustrations (some color), graphs |
| Disciplina | 658.15 |
| Collana | Always Learning |
| Soggetto topico |
Accounting
Decision making |
| ISBN | 1-292-01609-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Contents -- Preface -- Acknowledgements -- How to use this book -- Guided tour of the book -- 1 THE WORLD OF FINANCIAL MANAGEMENT -- INTRODUCTION -- Learning outcomes -- THE FINANCE FUNCTION -- STRUCTURE OF THE BOOK -- MODERN FINANCIAL MANAGEMENT -- WHY DO BUSINESSES EXIST? -- BALANCING RISK AND RETURN -- BEHAVING ETHICALLY -- PROTECTING SHAREHOLDERS' INTERESTS -- SHAREHOLDER INVOLVEMENT -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- 2 FINANCIAL PLANNING -- INTRODUCTION -- Learning outcomes -- PLANNING FOR THE FUTURE -- THE ROLE OF PROJECTED FINANCIAL STATEMENTS -- PREPARING PROJECTED FINANCIAL STATEMENTS -- PREPARING THE PROJECTED STATEMENTS: A WORKED EXAMPLE -- PROJECTED CASH FLOW STATEMENT -- PROJECTED INCOME STATEMENT -- PROJECTED STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) -- PROJECTED FINANCIAL STATEMENTS AND DECISION MAKING -- PER-CENT-OF-SALES METHOD -- LONG-TERM CASH FLOW PROJECTIONS -- TAKING ACCOUNT OF RISK -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 3 ANALYSING AND INTERPRETING FINANCIAL STATEMENTS -- INTRODUCTION -- Learning outcomes -- FINANCIAL RATIOS -- FINANCIAL RATIO CLASSIFICATIONS -- THE NEED FOR COMPARISON -- CALCULATING THE RATIOS -- A BRIEF OVERVIEW -- PROFITABILITY -- EFFICIENCY -- RELATIONSHIP BETWEEN PROFITABILITY AND EFFICIENCY -- LIQUIDITY -- FINANCIAL GEARING -- INVESTMENT RATIOS -- FINANCIAL RATIOS AND THE PROBLEM OF OVERTRADING -- TREND ANALYSIS -- USING RATIOS TO PREDICT FINANCIAL FAILURE -- LIMITATIONS OF RATIO ANALYSIS -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 4 MAKING CAPITAL INVESTMENT DECISIONS -- INTRODUCTION -- Learning outcomes -- THE NATURE OF INVESTMENT DECISIONS -- INVESTMENT APPRAISAL METHODS -- ACCOUNTING RATE OF RETURN (ARR) -- PAYBACK PERIOD (PP).
NET PRESENT VALUE (NPV) -- WHY NPV IS BETTER -- INTERNAL RATE OF RETURN (IRR) -- SOME PRACTICAL POINTS -- INVESTMENT APPRAISAL IN PRACTICE -- INVESTMENT APPRAISAL AND STRATEGIC PLANNING -- THE INVESTMENT APPRAISAL PROCESS -- INVESTMENT DECISIONS AND HUMAN BEHAVIOUR -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 5 MAKING CAPITAL INVESTMENT DECISIONS: FURTHER ISSUES -- INTRODUCTION -- Learning outcomes -- INVESTMENT DECISIONS WHEN FUNDS ARE LIMITED -- COMPARING PROJECTS WITH UNEQUAL LIVES -- THE ABILITY TO DELAY -- THE PROBLEM OF INFLATION -- THE PROBLEM OF RISK -- SENSITIVITY ANALYSIS -- SCENARIO ANALYSIS -- SIMULATIONS -- RISK PREFERENCES OF INVESTORS -- RISK-ADJUSTED DISCOUNT RATE -- EXPECTED NET PRESENT VALUE -- EVENT TREE DIAGRAMS -- RISK AND THE STANDARD DEVIATION -- THE STANDARD DEVIATION AND THE NORMAL DISTRIBUTION -- THE EXPECTED VALUE-STANDARD DEVIATION RULE -- MEASURING PROBABILITIES -- THE LIMITS OF PROBABILITY ANALYSIS -- PORTFOLIO EFFECTS AND RISK REDUCTION -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 6 FINANCING A BUSINESS 1: SOURCES OF FINANCE -- INTRODUCTION -- Learning outcomes -- SOURCES OF FINANCE -- EXTERNAL SOURCES OF FINANCE -- EXTERNAL SOURCES OF LONG-TERM FINANCE -- EXTERNAL SOURCES OF SHORT-TERM FINANCE -- LONG-TERM VERSUS SHORT-TERM BORROWING -- INTERNAL SOURCES OF FINANCE -- INTERNAL SOURCES OF LONG-TERM FINANCE -- INTERNAL SOURCES OF SHORT-TERM FINANCE -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 7 FINANCING A BUSINESS 2: RAISING LONG-TERMFINANCE -- INTRODUCTION -- Learning outcomes -- THE STOCK EXCHANGE -- STOCK MARKET EFFICIENCY -- ARE THE STOCK MARKETS REALLY EFFICIENT? -- SHARE ISSUES -- LONG-TERM FINANCE FOR THE SMALLER BUSINESS -- BUSINESS ANGELS -- GOVERNMENT ASSISTANCE -- THE ALTERNATIVE INVESTMENT MARKET (AIM). AMAZON.COM: A CASE HISTORY -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 8 THE COST OF CAPITAL AND THE CAPITAL STRUCTURE DECISION -- INTRODUCTION -- Learning outcomes -- COST OF CAPITAL -- WEIGHTED AVERAGE COST OF CAPITAL (WACC) -- SPECIFIC OR AVERAGE COST OF CAPITAL? -- LIMITATIONS OF THE WACC APPROACH -- COST OF CAPITAL - SOME EVIDENCE -- FINANCIAL GEARING -- DEGREE OF FINANCIAL GEARING -- GEARING AND CAPITAL STRUCTURE DECISIONS -- CONSTRUCTING A PBIT-EPS INDIFFERENCE CHART -- WHAT DETERMINES THE LEVEL OF GEARING? -- THE CAPITAL STRUCTURE DEBATE -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 9 MAKING DISTRIBUTIONS TO SHAREHOLDERS -- INTRODUCTION -- Learning outcomes -- PAYING DIVIDENDS -- DIVIDEND DISTRIBUTIONS IN PRACTICE -- DIVIDEND POLICY AND SHAREHOLDER WEALTH -- THE IMPORTANCE OF DIVIDENDS -- FACTORS DETERMINING THE LEVEL OF DIVIDENDS -- DIVIDEND POLICY AND MANAGEMENT ATTITUDES: SOME EVIDENCE -- DIVIDEND SMOOTHING IN PRACTICE -- WHAT SHOULD MANAGERS DO? -- ALTERNATIVES TO CASH DIVIDENDS -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 10 MANAGING WORKING CAPITAL -- INTRODUCTION -- Learning outcomes -- WHAT IS WORKING CAPITAL? -- THE SCALE OF WORKING CAPITAL -- MANAGING INVENTORIES -- INVENTORIES MANAGEMENT MODELS -- MANAGING TRADE RECEIVABLES -- MANAGING CASH -- MANAGING TRADE PAYABLES -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 11 MEASURING AND MANAGING FOR SHAREHOLDER VALUE -- INTRODUCTION -- Learning outcomes -- THE QUEST FOR SHAREHOLDER VALUE -- CREATING SHAREHOLDER VALUE -- THE NEED FOR NEW FORMS OF MEASUREMENT -- NET PRESENT VALUE (NPV) ANALYSIS -- MANAGING THE BUSINESS WITH SHAREHOLDER VALUE ANALYSIS -- IMPLICATIONS OF SVA -- ECONOMIC VALUE ADDED (EVA ® ). EVA ® -BASED RATIOS -- EVA ® IN PRACTICE -- EVA ® AND SVA COMPARED -- EVA ® OR SVA? -- MARKET VALUE ADDED (MVA) -- THE LINK BETWEEN MVA AND EVA ® -- LIMITATIONS OF MVA -- TOTAL SHAREHOLDER RETURN -- CRITICISMS OF THE SHAREHOLDER VALUE APPROACH -- MEASURING THE VALUE OF FUTURE GROWTH -- IMPLEMENTING THE SHAREHOLDER VALUE APPROACH -- DIRECTORS' SHARE OPTIONS AND SHAREHOLDER VALUE -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 12 BUSINESS MERGERS AND SHARE VALUATION -- INTRODUCTION -- Learning outcomes -- MERGERS AND TAKEOVERS -- MERGER AND TAKEOVER ACTIVITY -- THE RATIONALE FOR MERGERS -- WEALTH-ENHANCING MOTIVES FOR MERGERS -- OTHER MOTIVES FOR MERGERS -- FORMS OF PURCHASE CONSIDERATION -- MERGERS AND FINANCIAL PERFORMANCE -- WHO BENEFITS? -- THE MERGER PUZZLE -- INGREDIENTS FOR SUCCESSFUL MERGERS -- REJECTING A TAKEOVER BID -- RESTRUCTURING A BUSINESS: DIVESTMENTS AND DEMERGERS -- THE VALUATION OF SHARES -- CHOOSING A VALUATION MODEL -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- Appendix A PRESENT VALUE TABLE -- Appendix B ANNUAL EQUIVALENT FACTOR TABLE -- Appendix C SOLUTIONS TO SELF-ASSESSMENT QUESTIONS -- Appendix D SOLUTIONS TO REVIEW QUESTIONS -- Appendix E SOLUTIONS TO SELECTED EXERCISES -- Glossary of key terms -- Index. |
| Record Nr. | UNINA-9910151591703321 |
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Atrill Peter
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| Harlow, England : , : Pearson, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Management accounting for decision makers / / Peter Atrill and Eddie McLaney
| Management accounting for decision makers / / Peter Atrill and Eddie McLaney |
| Autore | Atrill Peter |
| Edizione | [Eight edition.] |
| Pubbl/distr/stampa | Harlow, England : , : Pearson, , 2015 |
| Descrizione fisica | 1 online resource : illustrations |
| Disciplina | 658.15/11 |
| Collana | Always Learning |
| Soggetto topico |
Managerial accounting
Decision making |
| ISBN |
9781292072463 (pdf)
9781292072517 (eText) 1292072466 9781292072432 (paperback) 1292072431 1336034203 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- Contents -- Preface -- How to use this book -- Acknowledgments -- 1 INTRODUCTION TO MANAGEMENT ACCOUNTING -- INTRODUCTION -- Learning outcomes -- WHAT IS THE PURPOSE OF A BUSINESS? -- HOW ARE BUSINESSES ORGANISED? -- HOW ARE BUSINESSES MANAGED? -- 1 Establish mission, vision and objectives -- 2 Undertake a position analysis -- 3 Identify and assess the strategic options -- 4 Select strategic options and formulate plans -- 5 Perform, review and control -- THE CHANGING BUSINESS LANDSCAPE -- WHAT IS THE FINANCIAL OBJECTIVE OF A BUSINESS? -- BALANCING RISK AND RETURN -- WHAT IS MANAGEMENT ACCOUNTING? -- HOW USEFUL IS MANAGEMENT ACCOUNTING INFORMATION? -- PROVIDING A SERVICE -- Further qualities -- WEIGHING UP THE COSTS AND BENEFITS -- MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM -- IT'S JUST A PHASE -- WHAT INFORMATION DO MANAGERS NEED? -- REPORTING NON-FINANCIAL INFORMATION -- INFLUENCING MANAGERS' BEHAVIOUR -- REAPING THE BENEFITS OF INFORMATION TECHNOLOGY -- FROM BEAN COUNTER TO TEAM MEMBER -- REASONS TO BE ETHICAL -- MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING -- NOT-FOR-PROFIT ORGANISATIONS -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 2 RELEVANT COSTS AND BENEFITS FOR DECISION MAKING -- INTRODUCTION -- Learning outcomes -- COST-BENEFIT ANALYSIS -- WHAT IS MEANT BY 'COST'? -- RELEVANT COSTS: OPPORTUNITY AND OUTLAY COSTS -- SUNK COSTS AND COMMITTED COSTS -- NON-MEASURABLE COSTS AND BENEFITS -- Self-assessment question 2.1 -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 3 COST-VOLUME-PROFIT ANALYSIS -- INTRODUCTION -- Learning outcomes -- COST BEHAVIOUR -- FIXED COST -- VARIABLE COST -- SEMI-FIXED (SEMI-VARIABLE) COST -- Analysing semi-fixed (semi-variable) costs -- FINDING THE BREAK-EVEN POINT -- CONTRIBUTION -- Contribution margin ratio.
MARGIN OF SAFETY -- ACHIEVING A TARGET PROFIT -- OPERATING GEARING AND ITS EFFECT ON PROFIT -- PROFIT-VOLUME CHARTS -- THE ECONOMIST'S VIEW OF THE BREAK-EVEN CHART -- FAILING TO BREAK EVEN -- WEAKNESSES OF BREAK-EVEN ANALYSIS -- USING CONTRIBUTION TO MAKE DECISIONS: MARGINAL ANALYSIS -- Pricing/assessing opportunities to enter contracts -- The most efficient use of scarce resources -- Make-or-buy decisions -- Closing or continuation decisions -- Self-assessment question 3.1 -- SUMMARY -- KEY TERMS -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 4 FULL COSTING -- INTRODUCTION -- Learning outcomes -- WHAT IS FULL COSTING? -- WHY DO MANAGERS WANT TO KNOW THE FULL COST? -- SINGLE-PRODUCT BUSINESSES -- Process-costing problems -- MULTI-PRODUCT BUSINESSES -- Direct and indirect cost -- Job costing -- Full (absorption) costing and the behaviour of cost -- The problem of indirect cost -- OVERHEADS AS SERVICE RENDERERS -- Job costing: a worked example -- Selecting a basis for charging overheads -- Segmenting the overheads -- Dealing with overheads on a cost centre basis -- Batch costing -- Non-manufacturing overheads -- Full (absorption) costing and estimation errors -- Full (absorption) costing and relevant costs -- FULL (ABSORPTION) COSTING VERSUS VARIABLE COSTING -- Which method is better? -- Self-assessment question 4.1 -- SUMMARY -- KEY TERMS -- REFERENCE -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 5 COSTING AND COST MANAGEMENT IN A COMPETITIVE ENVIRONMENT -- INTRODUCTION -- Learning outcomes -- COST DETERMINATION IN THE CHANGED BUSINESS ENVIRONMENT -- Costing and pricing: the traditional way -- Costing and pricing: the new environment -- COST MANAGEMENT SYSTEMS -- The problem of overheads -- Taking a closer look -- ACTIVITY-BASED COSTING -- Attributing overheads -- Benefits of ABC -- ABC versus the traditional approach. ABC and service industries -- Criticisms of ABC -- ABC in practice -- MANAGING COSTS OVER THE PRODUCT LIFE CYCLE -- Total life-cycle costing -- Target costing -- Kaizen costing -- OTHER APPROACHES TO MANAGING COSTS IN THE MODERN ENVIRONMENT -- Value chain analysis -- Benchmarking -- Total quality management -- Managing quality costs -- An alternative view -- Self-assessment question 5.1 -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 6 BUDGETING -- INTRODUCTION -- Learning outcomes -- HOW BUDGETS LINK WITH STRATEGIC PLANS AND OBJECTIVES -- Exercising control -- TIME HORIZON OF PLANS AND BUDGETS -- LIMITING FACTORS -- BUDGETS AND FORECASTS -- PERIODIC AND CONTINUAL BUDGETS -- HOW BUDGETS LINK TO ONE ANOTHER -- HOW BUDGETS HELP MANAGERS -- THE BUDGET-SETTING PROCESS -- Step 1: Establish who will take responsibility -- Step 2: Communicate budget guidelines to relevant managers -- Step 3: Identify the key, or limiting, factor -- Step 4: Prepare the budget for the area of the limiting factor -- Step 5: Prepare draft budgets for all other areas -- Step 6: Review and co-ordinate budgets -- Step 7: Prepare the master budgets -- Step 8: Communicate the budgets to all interested parties -- Step 9: Monitor performance relative to the budget -- USING BUDGETS IN PRACTICE -- INCREMENTAL AND ZERO-BASE BUDGETING -- PREPARING BUDGETS -- The cash budget -- Preparing other budgets -- ACTIVITY-BASED BUDGETING -- NON-FINANCIAL MEASURES IN BUDGETING -- BUDGETS AND MANAGEMENT BEHAVIOUR -- WHO NEEDS BUDGETS? -- BEYOND CONVENTIONAL BUDGETING -- LONG LIVE BUDGETS! -- Self-assessment question 6.1 -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 7 ACCOUNTING FOR CONTROL -- INTRODUCTION -- Learning outcomes -- BUDGETING FOR CONTROL -- TYPES OF CONTROL -- VARIANCES FROM BUDGET. Flexing the budget -- Sales volume variance -- Sales price variance -- Materials variances -- Labour variances -- Fixed overhead variance -- RECONCILING THE BUDGETED PROFIT WITH THE ACTUAL PROFIT -- REASONS FOR ADVERSE VARIANCES -- VARIANCE ANALYSIS IN SERVICE INDUSTRIES -- NON-OPERATING-PROFIT VARIANCES -- INVESTIGATING VARIANCES -- VARIANCE ANALYSIS IN PRACTICE -- COMPENSATING VARIANCES -- MAKING BUDGETARY CONTROL EFFECTIVE -- BEHAVIOURAL ISSUES -- The impact of management style -- Failing to meet the budget -- Budgets and innovation -- STANDARD QUANTITIES AND COSTS -- SETTING STANDARDS -- Who sets the standards? -- How is information gathered? -- What kind of standards should be used? -- THE LEARNING-CURVE EFFECT -- OTHER USES FOR STANDARD COSTING -- SOME PROBLEMS . . . -- THE NEW BUSINESS ENVIRONMENT -- Self-assessment question 7.1 -- SUMMARY -- KEY TERMS -- REFERENCE -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 8 MAKING CAPITAL INVESTMENT DECISIONS -- INTRODUCTION -- Learning outcomes -- THE NATURE OF INVESTMENT DECISIONS -- INVESTMENT APPRAISAL METHODS -- ACCOUNTING RATE OF RETURN (ARR) -- ARR and ROCE -- Problems with ARR -- PAYBACK PERIOD (PP) -- Problems with PP -- NET PRESENT VALUE (NPV) -- Interest lost -- Risk -- Inflation -- What will logical investors do? -- Using present value tables -- The discount rate and the cost of capital -- WHY NPV IS BETTER -- NPV's wider application -- INTERNAL RATE OF RETURN (IRR) -- Problems with IRR -- SOME PRACTICAL POINTS -- INVESTMENT APPRAISAL IN PRACTICE -- INVESTMENT APPRAISAL AND STRATEGIC PLANNING -- DEALING WITH RISK -- Assessing the level of risk -- Reacting to the level of risk -- MANAGING INVESTMENT PROJECTS -- Stage 1: Determine investment funds available -- Stage 2: Identify profitable project opportunities -- Stage 3: Evaluate the proposed project -- Stage 4: Approve the project. Stage 5: Monitor and control the project -- Self-assessment question 8.1 -- SUMMARY -- KEY TERMS -- REFERENCE -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 9 PERFORMANCE EVALUATION AND PRICING IN A COMPETITIVE ENVIRONMENT -- INTRODUCTION -- Learning outcomes -- WHAT IS STRATEGIC MANAGEMENT ACCOUNTING? -- FACING OUTWARDS -- Competitor analysis -- Customer profitability analysis -- COMPETITIVE ADVANTAGE THROUGH COST LEADERSHIP -- NON-FINANCIAL MEASURES OF PERFORMANCE -- The balanced scorecard -- Scorecard problems -- MEASURING SHAREHOLDER VALUE -- The quest for shareholder value -- How can shareholder value be created? -- The need for new measures -- Economic value added (EVA ® ) -- JUST ANOTHER FAD? -- PRICING -- Economic theory -- Some practical considerations -- Full-cost (cost-plus) pricing -- Pricing on the basis of marginal cost -- Target pricing -- Pricing strategies -- Self-assessment question 9.1 -- SUMMARY -- KEY TERMS -- REFERENCES -- FURTHER READING -- REVIEW QUESTIONS -- EXERCISES -- 10 MEASURING DIVISIONAL PERFORMANCE -- INTRODUCTION -- Learning outcomes -- DIVISIONALISATION -- Why do businesses divisionalise? -- Types of responsibility centres -- Divisional structures -- Is divisionalisation a good idea? -- MEASURING DIVISIONAL PROFIT -- Contribution -- Controllable profit -- Divisional profit before common expenses -- Divisional profit for the period -- DIVISIONAL PERFORMANCE MEASURES -- Return on investment (ROI) -- Residual income (RI) -- Looking to the longer term -- Comparing performance -- EVA ® REVISITED -- TRANSFER PRICING -- The objectives of transfer pricing -- Transfer pricing and tax mitigation -- Transfer pricing policies -- Market prices -- Variable cost -- Full cost -- Negotiated prices -- Divisions with mixed sales -- Differential transfer prices -- Transfer pricing and service industries. NON-FINANCIAL MEASURES OF PERFORMANCE. |
| Record Nr. | UNINA-9910154780203321 |
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Atrill Peter
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| Harlow, England : , : Pearson, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||