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James and Breasley Ltd

Andrew M. McCosh and Michael J. Earl
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Andrew M. McCosh: Manchester Business School
Michael J. Earl: Oxford Centre for Management Studies

A chapter in Accounting Control and Financial Strategy, 1979, pp 53-64 from Palgrave Macmillan

Abstract: Abstract James and Breasley Ltd (J & B) is a case study in the design, implementation and operation of a financial control system. It explores budgetary control in a manufacturing environment, demonstrating the technical, managerial and behavioural aspects of financial control. The principal features are discussed in these notes, but the case is so rich in material that teachers may wish to select only certain issues, or indeed examine others which are not emphasised here. Taken together, cases A and B provide a realistic foundation from which management control system frameworks can be derived.

Keywords: Overhead Control; Cost Centre; Operating Statement; Financial Strategy; Contingency View (search for similar items in EconPapers)
Date: 1979
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-04018-6_11

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DOI: 10.1007/978-1-349-04018-6_11

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