The purpose of this book is to explore the implementation issues of strategic and operational retailing management decisions. It does so first by examining how the retail business functions and the structural influences on decision making. Retailing is a customer-led business. An understanding of customer decision making, influences and motivations are essential components. The book develops some alternative methods for making this a more effective activity. Resource allocation, costing and managing resource allocation to achieve corporate performance are essential activities in the implementation process. Recent developments in management accounting are introduced to facilitate decision making. A worked case study/example illustrates the concepts introduced.