Contemporary Management Accounting Practices in UK Manufacturing

Contemporary Management Accounting Practices in UK Manufacturing by David Dugdale

By: David Dugdale

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ISBN
9780080492582
Date Released
Binding
eBook
 
 

Out Of Print

Description
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This report investigates the presentation and analysis of financial information in 41 UK Manufacturing companies. Traditional and contemporary accounting techniques are exemplified in the case studies. With old and new techniques explored, the research shows that there is little that is new in management accounting theory and practice. The study concludes that there is not one set of practices which all should follow.*Cima research report - reveals methods currently used for reporting financial information in UK manufacturing companies.*Based on 41 companies, it shows a rich diversity of reporting practices that are constrained neither by the financial accounting requirements of SSAP9 nor by any sense of general management accounting trends. *Financial Directors choose from a toolkit of 'traditional' and 'contemporary' practices in constructing reporting systems appropriate to their varied commercial needs, but with a strong leaning towards contribution margin approaches.
ISBN:
9780080492582
Publication Date:
15 / 11 / 2005

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