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8.10 砫Traditional versus activity-based costing, Activity Based Costing: AReview with Case Studies, byJ. Innes andF. Mitchell, Elsevier 1990,  ; .11.4        , 20022006. Finance andLeasing Association Annual Review 2007, www.fla.org.uk,   FLA; .11.11   , 20002002. Finance forSmall Firms Aneleventh report, Bank ofEngland, April2004,    .

    1.2 TheTimes, Business Section, 26 September2002;   1.3 砫Margin ofsuccess forclothing retailers, TheTimes, 20 November2002;   4.7 砫Dirty laundry: how companies fudge thenumbers, TheTimes, Business Section, 22 September2002;   2.1 砫2007 Brandz Top 100 Most Powerful Brands, byMillward Brown Optimor,  ;   2.2 Tottenham Hotspur plc Annual Report 2007  ;   2.3 Marks andSpenser plc Annual Report 2006 蠫  6.10 Marks andSpenser plc Annual Report 2007  ;   2.6 Greene King plc Annual Report 2007  ;   3.2 First Choice Holidays plc Annual Report 2006  ;   3.3 Jarvis plc Annual Report andAccounts 2007  ;   3.6 砫JJBmassages results toboost profits, Accountancy Age, 20 October2005; 蠫  11.16 砫Internet FD isinthemoney after floatation, David Jeyuah, Accountancy Age, 2 August2007,  ;   10.9 砫Thetheory-practice gap incapital budgeting: evidence from theUnited Kingdom, G. C. Arnold andP. D. Hatzopoulos, Journal ofBusiness Finance andAccounting, June/July2000, Wiley-Blackwell Publishing Ltd;   10.12 Rolls-Royce plc Annual Report andAccounts 2006  ;   11.1 砫Ryanair blunted byBuzz takeover, A. Osborne, Daily Telegraph, 6 August2004; 蠫  11.15 砫From themarket tothemarket, Harry Wallop, Daily Telegraph, 22 September2006, TheTelegraph 2004, 2006;   11.19 Financial Statistics, Share Ownership 2006, Office forNational Statistics, Crown Copyright,     ;   12.2 2007 Annual Working Capital Survey, conducted byREL andCFO Europe, www.relconsultancy.com, 29 August2007,  .

 Financial Times Limited    :

  1.1 Morrison inuphill battle tointegrate Safeway, Financial Times, 26 May2005;   1.5 Fair shares?, Financial Times, 11 June2005;   1.6 Profit without honour, Financial Times, 29/30 June2002;   1.7 Appetite forrisk drives industry, Financial Times, 27 June2007;   3.8 Howthebanks assess their customers, Financial Times, 23 October2007;   4.1 Monotub Industries inaspin asfounder gets Titan for ?1, Financial Times, 23 January2003;   4.8 Dell reduces profit by$92m, Financial Times, 30 October2007;   6.4 Investing inBollywood, Financial Times, 26 June2007;   6.6 Small companies surprise onlending, Financial Times, 25 April2003;   7.6 Thetricky question ofwho pays, Financial Times, 25 July2007;   9.4 Watchdog warns onOlympic costs, Financial Times, 20 July2007;   10.6 Bond seeks funds inLondon tomine African diamonds, Financial Times, 23 April2007;   10.7 Ahot topic, but poor returns, Financial Times, 27 August2005;   10.11 Satellites need space toearn, Financial Times, 14 July2003;   11.3 Newappetite develops foreuro bonds, Financial Times, 17 September2004;   11.13 Greed andgullibility keep new issues afloat, Financial Times, 8 August2003;   12.8 Late payment hits small companies, Financial Times, 29 January2007;   12.12 NHSpaying bills late instruggle tobalance books, say suppliers, Financial Times, 13 February2007.

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   Safeway  ?3,35  2004.             .    .   Safeway   (184    ?1,3),  230   Morrison's.      .     15  ,      , .  Morrison's,    ,       10. Ƞ    Safeway.          , ,    Safeway.  ,      ,       Safeway, -  Morrison's   .        , , ,      .            Charles Stanley ,            .     -    Morrison's,    .   ,  .   ,  ? .       ,   12- , .  , -    Safeway      .        ,         ,    .

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Horngren C., Bhimani A., Datar S. andFoster G., Management andCost Accounting (4nd edn), Prentice Hall, 2007, chapter1.

McLaney, E., Business Finance: Theory andPractice (7th edn), Prentice Hall, 2006, chapters 1 and2.




 


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