|aBusiness planning and entrepreneurship : |ban accounting approach / |cby Michael Kraten.
|aNew York : |bBusiness Expert Press, |c2010.
|aviii, 169 p. ; |c23 cm.
|aManagerial accounting collection
|aPart I: Introduction. Management accounting and business planning -- Part II: The business model. Defining the process chain ; Justifying the process chain with statistical evidence ; Assessing preliminary profitability with flexible budgets -- Part III: Volume estimation. Estimating supply capacity with process flow analysis ; Estimating customer demand ; Reconciling supply and demand via quality management -- Part IV: Cost estimation. Estimating direct and indirect costs ; Assessing cost structures with activity-based costing ; Risk management with cost variance analysis -- Part V: Revenue estimation. Price targeting on the basis of cost behavior ; Competitive pricing via game theory ; Price-discounting strategies -- Part VI: Investment value. Cash flow analysis ; Financial ratio analysis ; Outcomes management and measurement -- Part VII: Risk management. Scenario event identification ; Risk assessment ; Internal control activities -- Part VIII: Conclusion. Final thoughts -- Appendix: A small business, single division illustration.
|a"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."--Back cover.