Finance for purchasing manager: understanding the financial impact of buying decision/
Richard France.
- London: Taylor and Francis, 2013.
- vi, 284 p. : ill. ; 25 cm.
Preface; Part I Financial Analysis of Suppliers: The role of finance from a purchasing perspective; Types of organisation, the main accounting statements and their primary use; Income statements; Balance sheet - statement of financial position; Cash flow statements; Interpretation of accounts; Sources of information to be used in costing and negotiation. Part II Costing, Pricing and Cost Modelling: Introduction to costing; Absorption costing; Activity based costing; Costing for decision making; Supplier pricing options; Cost modelling. Part III Managing Resources: Budgetary process and budgetary control - a buyera (TM)s perspective - public sector issues; Corporate planning and budgetary control; Managing finance - short term; Managing finance - long term. Part IV Long Term Capital and Revenue Purchasing Decisions and Techniques: What is capital investment appraisal?; Steps in investment appraisal; Techniques of appraisal; Appendix; Glossary of terms; Reading list; Index.