内容説明
In this book, David Allen highlights the importance of dynamic budgetary control in linking strategy, tactics and operations, and presents a coherent structure for successful business management in today's rapidly changing conditions. Aimed at financial directors and managers, commercial directors and managing directors, this Report provides accessible information based on practical experience.
目次
- 1. Introduction
- Levels of control
- The demise of 'scientific management'
- Associations
- The fourth dimension
- 2. Approaches to costing and accounting
- Variations on a theme
- Activity based costing and budgeting
- Throughput accounting and budgeting
- Redefining profit
- Towards a new orthodoxy
- 3. New foundation
- The fundamental aim
- Elements of control
- The quantification of progress
- Points of view
- The question of uncertainty
- 4. Practicalities
- Where to start
- Reconciliations
- Back to the future
- To infinity and beyond
- 5. Great expectations
- The language of financial management
- Interrelated dimensions
- Pricing
- Making the transition
- 6. Hope springs eternal
- Quality is commercial
- Volume sustaining outlays
- Volume inducing outlays
- Volume anticipative outlays
- The importance of faith
- 7. Keeping up to date
- A vital recap
- Standard costing
- A new dawning
- Updated benchmarks
- 8. Rolling forward
- Time frames and frequencies
- An articulated roll
- A summary of the argument
- Obstacles and their removal.
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