Business Planningand Entrepreneurship: An Accounting Approach
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. Because management accounting is a practical discipline, it provides an ideal framework for the...
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| Tác giả chính: | |
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
| Được phát hành: |
Business Expert
2012
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| Những chủ đề: | |
| Truy cập trực tuyến: | http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/31114 |
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| Thư viện lưu trữ: | Thư viện Trường Đại học Đà Lạt |
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| Tóm tắt: | 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.
Because management accounting is a practical discipline, it provides
an ideal framework for the construction of business plans. This book
leads the reader through six major sections that represent the modular
components of any organizational plan; the reader is encouraged to follow
along and construct a plan for his or her own organization as he or
she progresses through each chapter.
The six sections address the major topics of the plan, namely: the
business model, volume estimation, cost estimation, revenue estimation,
investment value, and risk management. Each section is subdivided into
three distinct chapters that address the concrete concepts, tools, and techniques
of business planning.
The chapters and sections include cross-referenced information in
order to help the reader grasp various fundamental principles that pervade
all planning documents. For instance, the topic of cost behavior
fi rst appears during the discussion of direct and indirect costs in the cost
estimation section of the text and is later revisited during the discussion
of price targeting in the revenue estimation section. Such linkages help
the reader develop plans that are heavily integrated in nature and fi rmly
grounded in content.
Furthermore, this text also integrates management accounting concepts
with relevant themes that are shared with other fi elds of business.
Concepts of supply and demand, for instance, are shared by management
economists; they are addressed in the volume estimation section of this
text. And techniques of competitive pricing strategy are shared by marketing
professionals; they are likewise addressed in the revenue estimation
section.
Another distinctive element of this text is its coverage of the discipline
of risk management, which appears explicitly as the fi nal major section of
the book and implicitly as well within earlier sections such as cost variance
analysis. Entrepreneurs that are faced with highly uncertain business conditions can benefi t by incorporating concepts and techniques of risk
management in their plans.
Some readers may wish to focus on the illustrative examples in each
chapter that follow the activities of a single entrepreneur as he applies
principles of management accounting to his planning activities throughout
his large organization. Other readers may choose to refer to the integrated
example in the appendix that summarizes the planning activities
of a different entrepreneur who is managing a much smaller fi rm.
All readers, though, can benefi t by learning how to use techniques of
management accounting to support and strengthen any business plan.
This book provides a useful template for such activities. |
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