Business planning and entrepreneurship : an accounting approach / Michael Kraten.

Includes index.

Part I. Introduction -- Chapter 1. Management accounting and business planning -- Part II. The business model -- Chapter 2. Defining the process chain -- Chapter 3. Justifying the process chain with statistical evidence -- Chapter 4. Assessing preliminary profitability with flexible budgets -- Part III. Volume estimation -- Chapter 5. Estimating supply capacity with process flow analysis -- Chapter 6. Estimating customer demand -- Chapter 7. Reconciling supply and demand via quality management -- Part IV. Cost estimation -- Chapter 8. Estimating direct and indirect costs -- Chapter 9. Assessing cost structures with activity-based costing -- Chapter 10. Risk management with cost variance analysis -- Part V. Revenue estimation -- Chapter 11. Price targeting on the basis of cost behavior -- Chapter 12. Competitive pricing via game theory -- Chapter 13. Price-discounting strategies -- Part VI. Investment value -- Chapter 14. Cash flow analysis -- Chapter 15. Financial ratio analysis -- Chapter 16. Outcomes management and measurement -- Part VIII. Risk management -- Chapter 17. Scenario event identification -- Chapter 18. Risk assessment -- Chapter 19. Internal control activities -- Part VIII. Conclusion -- Chapter 20. Final thoughts -- Appendix: A small business, single division illustration -- Index.

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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.

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