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| Tekijä: | Menzies, P.T. |
| Otsikko: | Financial control as an aid to management |
| Lehti: | Management Decision
1987 : VOL. 25:2, p.54-58 |
| Asiasana: | MANAGEMENT FINANCIAL CONTROL |
| Kieli: | eng |
| Tiivistelmä: | Among the "timeless articles" from the 1963-1987 volumes of the journal this one /from 1968/ deals with the application of financial control in the planning and decision-making. The job of the chief accountant is described. Different kinds of financial forecasts are discussed. The main features of short-term plans, monitoring performance and re-planning are summarized. The characteristics of an effective system of budgetary control. The objects, classification schemes and methods of the costing system are examined. The principles and procedures of standard costing are briefly indicated. |
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