Business planning and entrepreneurship : an accounting approach / Michael Kraten.

Management accounting and business planning
Defining the process chain
Justifying the process chain with statistical evidence
Assessing preliminary profitability with flexible budgets
Estimating supply capacity with process flow analysis
Estimating customer demand
Reconciling supply and demand via quality management
Estimating direct and indirect costs
Assessing cost structures with activity-based costing
Risk management with cost variance analysis
Price targeting on the basis of cost behavior
Competitive pricing via game theory
Price-discounting strategies
Cash flow analysis
Financial ratio analysis
Outcomes management and measurement
Scenario event identification
Risk assessment
Internal control activities
Final thoughts
Appendix. A small business, single division illustration.