内容简介：
Broadbent and Cullen discuss the issues of financial planning, including statistical and cost analysis, basic accounting procedures, methods of improving profitability and techniques of financial monitoring and control. Real examples and case studies are used throughout to illustrate points in a practical context, and there are numerous exercises and worked examples. The new material in this second edition includes the use of external databases (such as FAME), capital budgeting, and more coverage of the public sector and the hotel sector, as well as a completely new chapter on pricing. This text is designed to provide the underpinning knowledge and understanding required for any competency-based management course. It is based on the Management Charter Initiative's Occupational Standards for Management NVQs and SVQs.