Managerial Judgement and Strategic Investment Decisions e-bog
302,96 DKK
(inkl. moms 378,70 DKK)
This book presents the findings from a cross-sectional survey funded by CIMA. The project aimed to survey senior management accountants working across a range of organisations and industries with a unique focus on the behavioural side of decision making, the use of managerial judgement. Previous capital budgeting surveys have tended to focus on the quantitative evaluation tools and techniques u...
E-bog
302,96 DKK
Forlag
CIMA Publishing
Udgivet
13 august 2009
Længde
128 sider
Genrer
Management accounting, bookkeeping and auditing
Sprog
English
Format
epub
Beskyttelse
LCP
ISBN
9781856178976
This book presents the findings from a cross-sectional survey funded by CIMA. The project aimed to survey senior management accountants working across a range of organisations and industries with a unique focus on the behavioural side of decision making, the use of managerial judgement. Previous capital budgeting surveys have tended to focus on the quantitative evaluation tools and techniques used for project appraisal. This study was broader in that it asked about every stage of the strategic investment decision (SID) process, from initiation to post implementation review, and how different managers were involved at different stages of the process. The focus is on how decision judgements are reached. Explains Strategic Investment Decisions (SIDs) clearly to management accountants who are expected to be involved in decision making processes Covers all stages of the SID process, the types of SID and how multiple managers participate in the process Will help organisations benchmark their own SID practice