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Record Nr. |
UNINA9910131148803321 |
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Autore |
Bragg Steven M |
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Titolo |
The essential controller [[electronic resource] ] : an introduction to what every financial manager must know / / Steven M. Bragg |
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Pubbl/distr/stampa |
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Hoboken, N.J., : Wiley, c2012 |
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ISBN |
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1-118-23973-3 |
1-119-20319-8 |
1-283-94120-1 |
1-118-22685-2 |
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Edizione |
[2nd ed.] |
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Descrizione fisica |
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1 online resource (289 p.) |
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Collana |
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Wiley corporate F&A series |
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Classificazione |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Controllership |
Chief financial officers |
Corporations - Accounting |
Corporations - Finance |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Rev. ed. of: Controller's guide. c2005. |
Includes index. |
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Nota di contenuto |
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The Essential Controller; Contents; Preface; Chapter 1 Accounting in the Corporation; Importance of This Chapter; Tasks of the Accounting Function; Role of the Accounting Function; Role of the Controller; Impact of Ethics on the Accounting Role; Evolving Role of Accounting; Chapter 2 Controller's Responsibilities; Importance of This Chapter; Variations on the Title; Planning Function; Control Function; Reporting Function; Accounting Function; Additional Controller Functions in Smaller Companies; Controller's Job Description; Relationship of the Controller to the Chief Financial Officer |
Future Changes in the Controller's Origins and Responsibilities Managing Rapid Growth; Chapter 3 Chief Financial Officer: From Controller to Facilitator of Change; Importance of This Chapter; Understanding What Chief Executive Officers Want; Task of the CFO; Develop and Communicate a Compelling Finance Agenda; Build a Commitment to Change within Finance; Change Executive Management Practices; Enlist the Support of the Chief Executive officer; Mobilize the |
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Organization; Institutionalize Continuous Improvement; Chapter 4 Operational Accounting; Importance of This Chapter |
Create Departmental Job Descriptions Create a Departmental Training Program; Clear Out Excess Documentation; Streamline the Accounting Workflow; Document All Major Processes; Correct the Underlying Causes of Errors; Use Best Practices; Outsource Selected Accounting Functions; Chapter 5 Cost Accounting and Costing Systems; Importance of This Chapter; Purpose of Cost Accounting Information; Input: Data Collection Systems; Processing: Data Summarization Systems; Processing: Job Costing; Processing: Process Costing; Processing: Standard Costing; Processing: Direct Costing |
Processing: Throughput Costing Processing: Activity-based costing; Processing: Target Costing; Outputs: Cost Variances; Chapter 6 Ratio and Trend Analysis; Importance of This Chapter; How to Use Ratios and Trends; A Caveat; Measures for Profitability; Measures for the Balance Sheet; Measures for Growth; Measures for Cash Flow; Measures for Non-financial Performance; Interrelationship of Ratios; Setting Up a System of Ratios and Trend Analyses; Chapter 7 Internal Control Systems; Importance of This Chapter; Objectives; Responsibility for Internal Controls; Examples of Internal Controls |
When to Eliminate Controls Types of Fraud; Preventing Fraud; How to Deal with a Fraud Situation; Foreign Corrupt Practices Act; Chapter 8 The Fast Close; Importance of This Chapter; Different Types of Fast Close; How to Achieve a Fast Close; Enhanced Closing Process; Chapter 9 Internal Audit Function; Importance of This Chapter; Reporting Relationships; Composition of the Audit Committee; Role of the Audit Committee; Internal Audit Objectives; Internal Audit Activities; Managing the Internal Audit Function; Chapter 10 Recruiting, Training, and Supervision; Importance of This Chapter |
Recruiting Sources |
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Sommario/riassunto |
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"This book is designed to give the new controller a firm foundation in the concepts of managing the accounting department, locating GAAP information, analyzing and knowing what to do with key accounting information, and setting up controls systems that reduce a company's risk of loss. These core areas are essentials to a controller's success. New to this edition will be a discussion of finance strategy; introduction of the accounting standards codification, update of the taxation strategy; and a new controller checklist will be added as an appendix"-- |
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