Financial management for hospitality decision makers
著者
書誌事項
Financial management for hospitality decision makers
（The hospitality, leisure and tourism series）
Butterworth-Heinemann, 2002
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
"Financial Management for Hospitality Decision Makers" is written specifically for those 'decision makers' in the industry who need to be able to decipher accountant 'speak' and reports in order to use this information to its best advantage and achieve maximum profits. The area of accounting and finance is a vital but often inaccessible part of the hospitality business. However, having the knowledge and the ability to use it properly makes all the difference to the turnover and success of a business. "Financial Management for Hospitality Decision Makers" is written specifically for those industry executives who need to be able to decipher, appreciate and utilise valuable financial management tools and techniques in order to realise maximum profits.
Highly practical in its scope and approach, this book: outlines the procedure and purpose behind various financial activities - including budgeting, year-end financial statement analysis, double-entry accounting, managing and analysing costs, working capital management, and investment decision making; demonstrates how an appropriate analysis of financial reports can drive your business strategy forward from a well-informed base; and, clearly highlights the key financial issues you need to consider in a host of decision making situations. At all times, the book rigorously applies itself to the specific needs of the hospitality decision-maker, contextualising and explaining financial decision making and control in this light. Combining a user-friendly structure with frequent international cases, worked examples and sample reports to illuminate the theory, "Financial Management for Hospitality Decision Makers" is ideal for all students of hospitality, as well as being a vital source of information for practitioners already in the industry.
目次
- Introduction: hospitality decision makers use of financial management
- Financial accounting: Analysis of transactions and year end financial statement preparation
- double entry accounting
- adjusting and closing entries
- Management Accounting: Financial statement analysis
- Cost management issues
- Breakeven analysis
- Budgeting and responsibility accounting
- Flexible budgeting and variance analysis
- Cost information and pricing
- Financial management: Capital budgeting
- Working capital management
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