With a typically British no-nonsense air (though the text has been Americanzed), the principles of budgeting, cost accounting, and long-range planning are crisply laid out for middle-management consumption. Though stripped of ledger sheets and other bookkeeping paraphernalia (actually, one misses a concrete illustration now and again), this textbook uncomplicates the functions of a controller -- enough, anyway, so that a department head can trade constructive ideas with one. Typically British, too, is the fact that the authors tend to focus on manufacturing and plant operations. Despite this Liverpudlian bent, however, many abstract planning and controlling functions (such as break-even analysis and performance evaluation) are presented with exceptional lucidity.
Jan 1, 1982