Managerial Accounting in the Hospitality Industry

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Nelson Thornes, 1992 - Business & Economics - 352 pages
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Previously published as Managerial Accounting in the Hotel and Catering Industry, this book has been substantially revised, expanded and updated in order to keep abreast of current accounting developments and their applications in the hotel, restaurant and catering industry.
 

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Contents

Preface
9
Fundamental Statements
17
The Conceptual Framework
34
Introduction to Financial Planning and Control
41
Budgetary Preparation
68
Budgets for Planning and Control
92
Behavioural Aspects of Budgeting
112
CostVolumeProfit Analysis
125
Analysis of Financial Statements
203
Measuring Financial and Operating Performance
217
Sources of Finance
251
Source and Application of Funds
264
Capital Investment Decisions
279
Building Computer Spreadsheet Models
302
Published Accounts of Limited Companies
322
Consolidated Accounts of Limited Companies
334

Approaches to Decision Making
152
Price Determination
165
The Impact of Cost Structure on Profitability
188
Present Value Tables
348
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