Search Results for managerial accounting

Managerial accounting for the hospitality industry / Lea R. Dopson, David K. Hayes.

2024-04-29T09:33:26Z

by Dopson, Lea R.
Call Number 647.940681 DOP
Publication Date 2009 2008
Summary "Managerial Accounting for the Hospitality Industry gives aspiring hospitality managers the knowledge to analyze and interpret the varied financial information they will use in the hospitality industry. Using a reader-friendly and encouraging style, the authors provide managers with all the accounting tools, theory, and applications they need to make good business decisions based upon sound financial information." "Managerial Accounting for the Hospitality Industry provides a unique approach rooted in current industry practices and is well-suited for a wide range of hospitality students and professionals."--BOOK JACKET.
Format: Books
Table of contents only http://www.loc.gov/catdir/toc/ecip0819/2008022802.html

Strategic managerial accounting [electronic resource] : hospitality, tourism & events applications / Tracy Jones ... [et al.]

2024-04-29T09:33:26Z

Call Number 647.940681 STR
Publication Date 2012
Summary This text explores the nature of these industry sectors and how these impact on the strategic managerial accounting (SMA) tools used by decision makers in the industry. Formerly known as Managerial Accounting in the Hospitality Industry by Harris and Hazzard, this new edition builds on this successful and well known text.
Format: Electronic Resources
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An introduction to accounting and managerial finance [electronic resource] : a merger of equals / Harold Bierman, Jr.

2024-04-29T09:33:26Z

by Bierman, Harold.
Call Number 657 22
Publication Date 2010
Summary This book introduces corporate financial management, based on the basic capital budgeting framework and the time value of money. It focuses on theoretical formulations and correct application of financial techniques that will help improve managerial and financial decisions. Based on fundamental principles of accounting and finance like time value of money and after-tax, it introduces readers to real-world constraints and complexities in the two fields. Written in a simple and accessible manner. It can be read by students of finance and accounting courses, business professionals and general pub.
Format: Electronic Resources
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Managing finance : prepare & manage budgets & financial plans / D. Anandarajah, Al Aseervatham, Howard Reid.

2024-04-29T09:33:26Z

by Anandarajah, D.
Call Number 658.1511 ANA
Publication Date 2004
Format: Books

Finance for administrative assistants [electronic resource] / Gene Siciliano.

2024-04-29T09:33:26Z

by Siciliano, Gene.
Call Number 658.1511 22
Publication Date 2006
Format: Electronic Resources
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Finance and accounting for nonfinancial managers : all the basics you need to know / William G. Droms.

2024-04-29T09:33:26Z

by Droms, William G., 1944-
Call Number 657.024658 DRO
Publication Date 1998
Format: Books

Manage budgets and financial plans : managing finance / [Ana] Anandarajah, [Al] Aseervatham, [Howard] Reid.

2024-04-29T09:33:26Z

by Anandarajah, D.
Call Number 658.1511 ANA
Publication Date 2009
Summary "The fourth edition of this text will assist those studying to be managers, who are not financial specialists, to gain a clear understanding of financial management principles. Addresses the competency BSBFIM501A Manage Budgets and Financial Plans in the BS207 Business Services Training Package" --publisher.
Format: Books

Advances in management accounting [electronic resource] / edited by Marc J. Epstein, John Y. Lee.

2024-04-29T09:33:26Z

by Epstein, Marc J.
Call Number 658.1511 22
Publication Date 2011
Format: Electronic Resources
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Advances in management accounting. Volume 18 [electronic resource] / edited by Marc J. Epstein and John Y. Lee.

2024-04-29T09:33:26Z

by Epstein, Marc J.
Call Number 658.1511 22
Publication Date 2010
Format: Electronic Resources
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Accounting and financial management : developments in the international hospitality industry / edited by Peter Harris and Marco Mongiello.

2024-04-29T09:33:26Z

by Harris, Peter J. (Peter James), 1944-
Call Number 657.837 ACC
Publication Date 2006
Format: Books
Table of contents only http://www.loc.gov/catdir/toc/fy0611/2006296416.html

Management accounting for the hospitality, tourism and leisure industries : a strategic approach / Debra Adams.

2024-04-29T09:33:26Z

by Adams, Debra.
Call Number 647.940681 ADA
Publication Date 2006
Format: Books

Advances in management accounting. Volume 20 [electronic resource] / edited by Mark J. Epstein, John Y. Lee.

2024-04-29T09:33:26Z

by Epstein, Marc J.
Call Number 658.1511 23
Publication Date 2012
Format: Electronic Resources
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Japanese management accounting today [electronic resource] / editors, Yasuhiro Monden [and others].

2024-04-29T09:33:26Z

by Monden, Yasuhiro, 1940-
Call Number 658.15110952 22
Publication Date 2007
Format: Electronic Resources
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International management accounting in Japan [electronic resource] : current status of electronics companies / editor, Kanji Miyamoto.

2024-04-29T09:33:26Z

by Miyamoto, Kanji, 1938-
Call Number 658.15110952 23
Publication Date 2008
Summary In the interests of globalization, many companies today are establishing theories and practices for international management accounting. This book discusses the current status of international management accounting in Japan through interviews with three major electronics companies. By tracing the history of the business expansion of the three companies, as well as their transition of strategies and accompanying organizational structure, key features and details of international management accounting are faithfully described. The book is divided into two parts. Part I describes general concepts.
Format: Electronic Resources
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Managing finance : essential skills for managers / Geoffrey Meredith and Bob Williams.

2024-04-29T09:33:26Z

by Meredith, G.G. (Geoffrey Grant), 1931-
Call Number 658.15 MER
Publication Date 1999
Format: Books

Managing budgets / Stephen Brookson.

2024-04-29T09:33:26Z

by Brookson, Stephen.
Call Number 658.154 BRO
Publication Date 2000
Format: Books

Program budgeting and the performance movement [electronic resource] : the elusive quest for efficiency in government / William F. West.

2024-04-29T09:33:26Z

by West, William F.
Call Number 352.48 22
Publication Date 2011
Format: Electronic Resources
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Business planning and entrepreneurship [electronic resource] : an accounting approach / Michael Kraten.

2024-04-29T09:33:26Z

by Kraten, Michael.
Call Number 658.4012 22
Publication Date 2010
Summary "This book will focus on the fundamental steps of business planning within a managerial accounting framework, those being: (a) the business model, (b) volume and process flow, (c) product and service costing, (d) revenue and pricing, and (e) investment value. It will also use the core principles of risk management to address challenges that inevitably arise whenever situations fail to unfold according to plan."--Resource description page.
Format: Electronic Resources
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Basic Management Accounting for the Hospitality Industry.

2024-04-29T09:33:26Z

by Chibili, Michael.
Call Number 657.83699999999999
Publication Date 2017
Format: Electronic Resources
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Revenue management in service organizations / Paul Rouse, William Maguire, Julie Harrison.

2024-04-29T09:33:26Z

by Rouse, Paul, 1951-
Call Number 658.1554 ROU
Publication Date 2011
Summary Revenue management is concerned with maximizing revenue flows while controlling costs. This is a new management framework combining conventional management accounting concepts and methods with notions of yield management, pricing, and process management. The revenue objective provides a unifying goal for the aforementioned concepts and methods that are especially suitable for service organizations, where revenue considerations are inextricably linked to the activities performed. While our focus is on service organizations, any organization will find something of value in this book.
Format: Books

The cost management toolbox : a manager's guide to controlling costs and boosting profits / Lianabel Oliver.

2024-04-29T09:33:26Z

by Oliver, Lianabel.
Call Number 658.1552 21
Publication Date 2000
Format: Electronic Resources
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Accounting : business reporting for decision making / Jacqueline Birt [and 5 others].

2024-04-29T09:33:26Z

by Birt, Jacqueline, author.
Call Number 657 ACC
Publication Date 2023
Summary Accounting, business and economics, reporting, decision makingTOC:PrefaceAbout the authorsHow to use this textChapter 1. Introduction to accounting and business decision makingChapter 2. Accounting in societyChapter 3. Business structuresChapter 4. Business transactionsChapter 5. Statement of financial positionChapter 6. Statement of profit or loss and statement of changes in equityChapter 7. Statement of cash flows Chapter 8. Analysis and interpretation of financial statementsChapter 9. BudgetingChapter 10. Cost-volume-profit analysisChapter 11. Costing and pricing in an entityChapter 12. Capital investmentChapter 13. Financing the businessChapter 14. Performance measurementAppendix IAppendix II.
Format: Books

Drivers of successful controllership [electronic resource] : activities, people, and connecting with management / Jürgen Weber, Pascal Nevries.

2024-04-29T09:33:26Z

by Weber, Jürgen.
Call Number 658.151 22
Publication Date 2010
Summary This book is about drivers of successful controllership. Successful controllership services provide an imperatively required support to managers, especially in times of change. But what makes controllership services successful? Our book provides the first comprehensive set of answers to this question. We argue it is not the selection of latest tools and techniques but carefully customized services, motivated and skillful employees, and intensive mutual exchanges with managers and open cooperation with other internal service providers. Our book thus addresses managers who want to learn how they best profit from a close collaboration with controllers, and controllers who strive to improve the quality of "their" services to deliver superior performance.
Format: Electronic Resources
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Hospitality management accounting / Michael M. Coltman, Martin G. Jagels.

2024-04-29T09:33:26Z

by Coltman, Michael M., 1930-
Call Number 657.837 COL
Publication Date 2001
Format: Books

Hospitality and Tourism Management Accounting [electronic resource].

2024-04-29T09:33:26Z

by Atkinson, Helen.
Call Number 338.4791
Publication Date 2012
Summary Part of the Contemporary Review Series. Contemporary Tourism Reviews will provide you with critical, state-of-the-art surveys of all of the major areas of tourism study to people who are coming to a topic for the first time. Written by leading thinkers and academics in the field they provide flexible, current and topical information as an instant download.
Format: Electronic Resources
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Hospitality management accounting / Martin G. Jagels ; Catherine E. Ralston, contributing author.

2024-04-29T09:33:26Z

by Jagels, Martin.
Call Number 657.837 JAG
Publication Date 2007
Format: Books
Table of contents http://www.loc.gov/catdir/toc/ecip061/2005028314.html Publisher description http://www.loc.gov/catdir/enhancements/fy0623/2005028314-d.html

Hospitality management accounting / Martin G. Jagels, Michael M. Coltman.

2024-04-29T09:33:26Z

by Jagels, Martin.
Call Number 657.837 COL
Publication Date 2004
Summary "This text offers valuable preparation for the increasingly complex and competitive hospitality industry with hands-on coverage of computer applications and ethics situations focused on honing decision-making skills. Packed with accurate up-to-date case studies, exercises, and problems, this Eighth Edition offers alternative solutions to provide a variety of problem-solving approaches."--BOOK JACKET.
Format: Books
Table of contents http://www.loc.gov/catdir/toc/wiley031/2002012155.html Publisher description http://www.loc.gov/catdir/description/wiley036/2002012155.html

Performance measurement and management control. Volume 20 [electronic resource] : innovative concepts and practices / edited by Marc J. Epstein, Jean-François Manzoni, Antonio Davila.

2024-04-29T09:33:26Z

by Workshop on Performance Measurement and Management Control (2009)
Call Number 658.4013 22
Publication Date 2010
Format: Electronic Resources
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Management of an inter-firm network [electronic resource] / editor, Yasuhiro Monden.

2024-04-29T09:33:26Z

by Monden, Yasuhiro, 1940-
Call Number 658.046 23
Publication Date 2012
Summary This book focuses especially on financial and/or managerial accounting aspects of inter-firm network in three phases: (1) strategy for forming the inter-firm network; (2) management control of inter-firm network; and (3) task control of production, sales and logistics of inter-firm network.
Format: Electronic Resources
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Healthcare finance [electronic resource] : an introduction to accounting and financial management / Louis C. Gapenski.

2024-04-29T09:33:26Z

by Gapenski, Louis C.
Call Number 362.10681 23
Publication Date 2012
Format: Electronic Resources
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Setting performance targets [electronic resource] / Carolyn Stringer and Paul Shantapriyan.

2024-04-29T09:33:26Z

by Stringer, Carolyn.
Call Number 658.3 23
Publication Date 2012
Summary Targets are an important part of our work life, whether we are setting them or meeting them. Target setting forms part of the budgeting process and the performance management of business units and individuals. Unfortunately the behavioral impacts of target setting on performance are not well understood, and this can lead to serious consequences such as game playing. Target setting is an under-researched area.
Format: Electronic Resources
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Healthcare finance : an introduction to accounting and financial management / Louis C. Gapenski.

2024-04-29T09:33:26Z

by Gapenski, Louis C.
Call Number 362.10681 22
Publication Date 2008
Format: Electronic Resources
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Revenue management in service organizations [electronic resource] / Paul Rouse, William Maguire, Julie Harrison.

2024-04-29T09:33:26Z

by Rouse, Paul, 1951-
Call Number 658.1554 22
Publication Date 2011 2010
Summary Revenue management is concerned with maximizing revenue flows while controlling costs. This is a new management framework combining conventional management accounting concepts and methods with notions of yield management, pricing, and process management. The revenue objective provides a unifying goal for the aforementioned concepts and methods that are especially suitable for service organizations, where revenue considerations are inextricably linked to the activities performed. While our focus is on service organizations, any organization will find something of value in this book.
Format: Electronic Resources
Click here to view

Progress in hospitality research [electronic resource].

2024-04-29T09:33:26Z

by Okumus, Fevzi.
Call Number 647.94 OKU
Publication Date 2014
Summary This ebook on contemporary hospitality research addresses key issues and challenges in the hospitality and tourism field. Written by leading scholars in the hospitality and tourism field to contribute it: addresses productivity, quality and relationship marketing in service operations; explains and synthesizes major services operations research foci from the past century; presents a critical review of the human resources management (HRM) research in the generic HRM and the hospitality fields; evaluates the evolution of hospitality marketing research over the last 25 years and illustrates how t
Format: Electronic Resources
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China's reality and global vision [electronic resource] : management research and development in China / editors, Yong Shi [and others].

2024-04-29T09:33:26Z

by Shi, Yong.
Call Number 658.400951
Publication Date 2012
Summary This unique book presents the contemporary achievements in management research and managerial practice of Chinese enterprises. Featuring a collection of keynote and plenary speeches by well-known international scholars and CEOs of multinational and national corporations, this book puts forth their solutions to management challenges from both China's reality and global concerns. Comprehensively discussed and examined, the various topics being broached are strategic management; organizational behaviors; accounting and finance; management science; information and technology management; as well as.
Format: Electronic Resources
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Reputation building, website disclosure and the case of intellectual capital [electronic resource] / by Indra Abeysekera.

2024-04-29T09:33:26Z

by Abeysekera, Indra.
Call Number 658.40380994 22
Publication Date 2011
Summary This study investigated the following aspects of the 100 most entrepreneurial firms more widely known as the fastest growing firms in Australia. Firstly, the study analysed the association between intellectual capital disclosure types (narrative, visual, and numerical) on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007. Secondly, the study investigated the perceptions of directors about the value relevance of intellectual capital resource items in enhancing corporate reputation. Thirdly, the study identified motivations behind the extent of intellectual capital resource items disclosure on company-sponsored websites when the director perception survey was inconsistent with such disclosures.
Format: Electronic Resources
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Corporate investment decisions [electronic resource] : principles and practice / Michael Pogue.

2024-04-29T09:33:26Z

by Pogue, Michael.
Call Number 332.6 22
Publication Date 2010
Summary In these turbulent financial and economic times, the importance of sound investment decisions becomes a critical variable in underpinning future business success and, indeed, survival. The difficulties currently encountered globally by firms in both raising finance and making predictions concerning the future economic environment raise the already prominent role of capital budgeting in the arena of financial decision making. This book is intended for both practicing managers who require a thorough knowledge of the principles of making investment decisions in the real world and for students undertaking financial courses, whether at undergraduate, MBA, or professional levels. The subject matter encompasses relevant aspects of the investment decision, varying from a basic introduction, to the appraisal techniques available, to placing investment decisions within both strategic and international contexts, and coverage of recent developments including real options, value at risk, and environmental investments.
Format: Electronic Resources
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Men as managers, managers as men [electronic resource] : critical perspectives on men, masculinities, and managements / edited by David L. Collinson and Jeff Hearn.

2024-04-29T09:33:26Z

by Collinson, David L., 1957-
Call Number 305.33658 21
Publication Date 1996
Summary Most managers in most organizations in most countries are men. This book is the first international work to address the relationships between men, masculinities and managements. It examines the processes through which gendered managerial structures, cultures and practices are reproduced. Exploring top and middle managers, entrepreneurs, corporate executives, and public and private sector managers, the book breaks new ground by critically examining the gendered power processes that have largely been assumed and ignored by conventional organizational and management theory. As well as providing n.
Format: Electronic Resources
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Accounting essentials for hospitality managers / Chris Guilding and Kate Mingjie Ji.

2024-04-29T09:33:26Z

by Guilding, Chris, author.
Call Number 657.837 GUI
Publication Date 2022
Summary "For non-accountant hospitality managers, accounting and financial management is often perceived as an inaccessible part of the business. Yet having a grasp of accounting basics is a key part of management. Using an 'easy-to-read' style, this book provides a comprehensive overview of the most relevant accounting techniques and information for hospitality managers. It demonstrates how to organise and analyse accounting data to help make informed decisions with confidence. With its highly practical approach, this new 4th Edition: Quickly develops the reader's ability to adeptly use and interpret accounting information to enhance organisational decision making and control. Demonstrates how an appropriate analysis of financial reports can drive your business strategy forward from a well-informed base. Presents new accounting problems in the context of a range of countries and currencies throughout. Develops mastery of the key accounting concepts through financial decision making cases that take a hospitality manager's perspective on a range of issues. Includes accounting problems at the end of each chapter to be used to test knowledge and apply understanding to real life situations. Offers extensive web support for instructors and students that includes PowerPoint slides, solutions to end of chapter problems, test bank and additional exercises. The book is written in an accessible and engaging style and structured logically with useful features throughout to aid students' learning and understanding. It is a key resource for all future hospitality managers"--
Format: Books

Life Cycle Assessment (LCA) and Life Cycle Analysis in Tourism [electronic resource] : A Critical Review of Applications and Implications

2024-04-29T09:33:26Z

by Filimonau, Viachaslau.
Call Number 621.042
Publication Date 2015
Format: Electronic Resources
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Management of enterprise crises in Japan [electronic resource] / editor, Yasuhiro Monden.

2024-04-29T09:33:26Z

by Monden, Yasuhiro, 1940- editor.
Call Number 658.4770952 22
Publication Date 2014
Summary This book focuses on various business practices to manage ailing companies during economic depression or in the aftermath of man-made and natural disasters. The methods implemented by various Japanese enterprises, such as Japan Air Line, Tokyo Electricity Company, Nissan and Toyota, to overcome their challenges are elaborated in this book. The scope of the book covers: restructuring under government financial support; private turnaround management of huge conglomerates; reorganization of business domains; accounting for risk management, and robust supply chain management in the aftermath of disasters.
Format: Electronic Resources
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Achieving global convergence of financial reporting standards [electronic resource] : implications from the South Pacific region / edited by Parmod Chand, Chris Patel.

2024-04-29T09:33:26Z

by Chand, Parmod.
Call Number 657 23
Publication Date 2011
Summary This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting.
Format: Electronic Resources
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Current practices in quantitative literacy [electronic resource] / edited by Rick Gillman.

2024-04-29T09:33:26Z

by Gillman, Rick.
Call Number 510.711 22
Publication Date 2012
Format: Electronic Resources
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Advances in accounting education [electronic resource] : teaching and curriculum innovations. Vol. 12 / edited by Anthony H. Catanach, Dorothy Feldmann.

2024-04-29T09:33:26Z

by Catanach, Anthony H.
Call Number 657.072 22
Publication Date 2011
Summary Advances in Accounting Education: Teaching and Curriculum Innovations is a refereed, academic research annual that aims to meet the needs of faculty members interested in ways to improve their classroom instruction. It includes both non-empirical and empirical articles dealing with accounting pedagogy at college and university level. Non-empirical papers are academically rigorous and specifically discuss the institutional context of a course or program, as well as any relevant trade offs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review. Thoughtful, well-developed articles describe how teaching methods or curricula/programs can be improved. Advances in Accounting Education: Teaching and Curriculum Innovations serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques. Readable, relevant and reliable this volume is of interest to all instructors, researchers and administrators committed to improving accounting education at the college and university level. This volume presents relevant, readable articles dealing with accounting pedagogy at college/university level. It serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques and is of interest to instructors, researchers and administrators committed to improving accounting education.
Format: Electronic Resources
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Effective financial management [electronic resource] : the cornerstone for success / Geoff Turner.

2024-04-29T09:33:26Z

by Turner, Geoff (Management consultant)
Call Number 658.15 22
Publication Date 2011
Summary In a fast-changing world, brimming with social and economic uncertainty, financial information plays a vital role in the life of an organization and does so with two sets of eyes. One set looks back to see what has happened. This is the accounting function, which is simply about the recording of events and the production of the financial reports that satisfy the stewardship responsibility of management. The other set looks forward to determine the most appropriate strategic direction for an organization, guiding managerial actions, motivating behaviors, and creating and supporting the cultural values necessary to achieve an organization's strategic objectives. This book is all about the second set of eyes, which are the lenses of financial management, that help organizations plot their ways through an environment filled with opportunities and dangers. For students and aspiring managers, as well as those who already have management responsibilities, this book provides an insight, through the eyes of the characters of a start-up company, of some of the ideas and models that help to identify the possible strategies capable of maximizing an organization's value, which is the same as making the owners as wealthy as possible, to determine how to finance the organization in the most proper way, to allocate the collected capital in the most effective way, to monitor the implementation of the chosen strategy to see whether it is meeting the planned objectives, and to reasonably decide on the reinvestment and distribution of profits.
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Profit planning [electronic resource] : for hospitality and tourism / Peter Harris.

2024-04-29T09:33:26Z

by Harris, Peter.
Call Number 647.94068 HAR
Publication Date 2013
Summary A complete guide to using key managerial accounting techniques for planning, controlling and improving profitability at the business property level - the "cutting-edge" of routine decision making. Extended edition now includes a major new section Step-by-Step: Quantitative analysis of cost functions in hotels & restaurants.
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International mergers and acquisitions activity since 1990 : recent research and quantitative analysis / edited by Greg N. Gregoriou and Luc Renneboog.

2024-04-29T09:33:26Z

by Gregoriou, Greg N., 1956-
Call Number 338.83 22
Publication Date 2007
Summary It is now a well-know fact that mergers and acquisitions activity comes in waves. The most recent wave, the 5th takeover wave of the 1990s, was characterized by an unprecedented number of corporate restructurings in terms of mergers and acquisitions (M & As), public-to-private transactions, spin-offs and divestitures, and leveraged recapitalizations. Following the collapse of the stock market in March 2000, M & A activity slumped dramatically, but this pause ended in the second half of 2004 when takeover deals occurred again quite frequently. Indeed, some observers wonder whether the 6th takeover wave has started. The takeover wave in the 1990s was particularly remarkable in terms of size and geographical dispersion. For the first time, Continental European firms were as eager to participate as their US and UK counterparts, and M & A activity in Europe hit levels similar to those experienced in the US. Due to its financial impact and the unprecedented activity in Continental Europe, the 5th takeover wave of the 1990s and recent takeover activity (in biotech, utilities, pharmaceuticals) have triggered a great deal of interesting academic research. This volume brings together a selection of insightful papers. An impressive group of international authors address the following themes: takeover regulation; the cyclical pattern of the M & A markets and probable causes and effects; methods to determine the performance of success of M & A actions; cross border deals; means of payment and its effects; studies of hostile bids; high leverage takeovers and delistings. *A selection of the best and latest quantitative research on M & A activity worldwide *Impressive collection of international authors *Provides important insights and implications for practitioners.
Format: Electronic Resources
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