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A ratio-analytic framework, developed by the author, for the management and control of business enterprises is offered in this volume, allowing the reader to take both a functional and an holistic view of an organization. The management function and its subfunctions are analyzed through sets of financial and management accounting-ratios using an actual case study.

The framework will aid the control and monitoring of important management functions on a day-to-day basis. A unique feature of the book is the theory the author develops to explain corporate failures, in the process of which Hrishikes Bhattacharya arrives at a single comprehensive ratio for the prediction of bankruptcy.