Designed to illuminate for the reader the issues surrounding financial planning, this book examines the use of financial statements in the understanding of business performance. Financial modelling techniques are analysed in detail, as is the issue of time in decision-making. The book aims to be of practical benefit to the reader - concentrating on the application of financial planning methods and techniques, and is supported with the authors' research material, examples and case studies. One feature of the book is the use of contemporary computer models as decision support aids which will help the reader to apply the concepts discussed. An accompanying disk is also available.