Strategic Business Planning for Accountants: Methods, Tools and Case StudiesElsevier, 2006 M10 25 - 632 páginas This book examines the practice of strategic business planning, including its functions, methods, tools, and the way in which they are employed. It does so in a practical way through case studies, which help in demonstrating how to innovate in order to overcome obstacles and cover new and evolving challenges. The book is divided into six parts : • part 1 focuses on the strategic plan, as master plan of the enterprise • part 2 covers the management functions whose able execution makes the difference between success and failure: forecasting, planning, organizing, staffing, directing, and controlling • part 3 demonstrates that modern accounting rules, promoted by IFRS and US GAAP, not only assist in strategic financial planning but also provide a solid basis for management supervision and control • part 4 brings your attention the fact that costs matter. Strategic business plans that pay little or no attention to cost factors are doomed • part 5 addresses the issues associated with strategic products and markets. These range from research and development to market research, product planning, the able management of marketing functions, and sales effectiveness • part 6 concludes the book with an emphasis on mergers, acquisitions, and consolidations and the risks associated with an M&A policy Chief executives, operating officers, treasurers, financial officers, budget directors, accountants, auditors, product planners, marketing directors, and management accounting specialists will find this book of practical examples helpful to their decisions and to their work. * Shows the factors to consider when planning how to take your company to the next level, from identifying and making strategic choices to capital allocation and financial planning. All from a professional accountant's perspective and in their language * Full of case studies to help you relate your ideas to what other major companies have done before, including IBM, Delta Airlines, and Bloomberg - so you can learn from their success or failure * Shows why strategic cost control is good governance, why and how to account for the cost of risk and how IFRS relates to strategic accounting principles |
Contenido
35 | |
57 | |
85 | |
Functional Effectiveness in Strategic Planning | 115 |
Forecasting | 117 |
Planning | 143 |
Organizing and Staffing | 171 |
Directing and Controlling | 199 |
Strategies for Sustained Profitability | 335 |
Strategic Products and Markets | 361 |
Research Development and Product Planning | 363 |
Strategic Decisions in Marketing | 395 |
Know Your Customer | 425 |
Strategic Mergers and Acquisitions | 457 |
Mergers Acquisitions Takeovers and Their Deliverables | 459 |
Case Studies on Mergers in Telecommunications Computers Oil and Air Transport | 491 |
Strategic Financial Planning and Accounting | 225 |
Financial Planning | 227 |
IFRS and Strategic Accounting Principles | 253 |
Cost Control Risk Control and Profitability | 283 |
Strategic Cost Control Is Good Governance | 285 |
Accounting for the Cost of Risk | 309 |
Case Studies on Big Bank Mergers in the United States | 523 |
Case Studies on Big Bank Mergers in Europe | 551 |
Case Studies with Mergers that Went Sour | 579 |
Index | 607 |
Otras ediciones - Ver todas
Strategic Business Planning for Accountants: Methods, Tools and Case Studies Dimitris N. Chorafas Sin vista previa disponible - 2007 |
Términos y frases comunes
accounting acquired Additionally aftermath analysts assets balance sheet bank’s bankers bankruptcy Basel II billion budget capital cash flow Chapter Citigroup client company’s competition competitors corporate credit institutions customer profit D.N. Chorafas DaimlerChrysler deal debt derivatives Deutsche Deutsche Bank economy entity equity euro evaluation example executives exposure factors fair value Figure firm firm’s forecasts funds global goals governance hedge hedge funds IBM’s IFRS impact industry innovation instance integration investment banking investors leveraged liabilities loans losses M&As major manufacturing merged mergers and acquisitions Merrill Lynch Mitsubishi Motors operational risk organization performance problem product line products and services Refco requires revenue Sam Walton senior management share shareholders Six Sigma strategic decisions strategic plan takeover target Telecom Telecom Italia tion transactions Unicredit
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Página 122 - telephone" has too many shortcomings to be seriously considered as a means of communication. The device is inherently of no value to us.
Página 41 - If my estimate is inaccurate and should I run into a defense with which I cannot cope, I will be there personally and will immediately withdraw our forces before they are committed to a bloody setback. The only loss then will be my professional reputation. But Inchon will not fail. Inchon will succeed. And it will save 100,000 lives.
Página 274 - Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Página 40 - A defensive war is apt to betray us into too frequent detachment. Those generals who have had but little experience attempt to protect every point, while those who are better acquainted with their profession, having only the capital object in view, guard against a decisive blow, and acquiesce in smaller misfortunes to avoid greater.
Página 234 - ... ...The directors of such companies, however, being the managers rather of other people's money than of their own, it cannot well be expected that they should watch over it with the same anxious vigilance with which the partners in a private copartnery frequently watch over their own.
Página 56 - William Greider, Secrets of the Temple: How the Federal Reserve Runs the Country (New York: Simon and Schuster, 1987), p.
Página 187 - Hence to fight and conquer in all your battles is not supreme excellence; supreme excellence consists in breaking the enemy's resistance without fighting.
Página 268 - ... resulting designation. • For a derivative designated as a hedge of the exposure to changes in the fair value of a recognized asset or liability or a firm commitment (referred to as a fair value hedge), the gain or loss...
Página 265 - Microsoft accounts for the licensing of software in accordance with American Institute of Certified Public Accountants (AICPA) Statement of Position (SOP) 97-2, Software Revenue Recognition.