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Business Planning and Control: Integrating Accounting, Strategy, and People


Business Planning and Control: Integrating Accounting, Strategy and People starts with an introduction to core areas of management accounting and business planning. It then explores relationships between strategy, management accounting information, and the design of control systems, taking into account the needs of both people and organizations.


  • Provides an integrative approach to business planning and control
  • Includes a specific focus on the design of planning and control systems
  • Considers key techniques of strategic management
  • Uses management accounting techniques for operational, managerial and strategic purposes
  • Provides case study information to form a thematic thread throughout the text.

Business Planning and Control is an indispensable text for both undergraduate and postgraduate students taking modules related to management accounting and business planning and control. Practising managers will also find this book provides an alternative to many traditional management accounting and business planning texts.

Bruce Bowhill is Principal Lecturer and Director of Postgraduate Accounting Programmes at Portsmouth Business School. Having worked in both service and manufacturing organizations, he is particularly interested in the role of accounting information in organizations.

Information available on the website.


Part 1: Information for decision-making and financial reporting requirements.

1. Cost behaviour and contribution.

2. Pricing and costing in a competitive environment.

3. Further decision-making problems.

4. Capital investment decisions.

5. Traditional approaches to full costing.

6. Activity-based costing.

Part 2: Traditional accounting controls.

7. Budgetary control systems.

8. Preparing the master budget.

9. Standard costing and manufacturing methods.

10. Control in divisionalized organizations.

11. Control using accounting ratios.

12. Funding the business.

Part 3: Strategic management.

13. Objectives, strategy and influences.

14. Strategic analysis - the external environment.

15. Internal appraisal of the organization.

16. Accounting and strategic analysis.

17. Identifying suitable strategic options.

18. Evaluating strategies and writing the business plan.

Part 4: Issues in management control.

19. Budgetary control, performance management and alternative approaches to control.

20. Strategy and control system design.

21. Measuring shareholder value.

22. Measuring and improving internal business processes.

23. Complexity, uncertainty and control.

Indicative answers to questions.

Case information.

Appendix. Present value table.