LEADER 05761nam 2200805 a 450 001 9910131148803321 005 20230912133900.0 010 $a1-118-23973-3 010 $a1-119-20319-8 010 $a1-283-94120-1 010 $a1-118-22685-2 035 $a(CKB)3460000000084392 035 $a(EBL)821965 035 $a(OCoLC)795525625 035 $a(SSID)ssj0000679922 035 $a(PQKBManifestationID)12240799 035 $a(PQKBTitleCode)TC0000679922 035 $a(PQKBWorkID)10625227 035 $a(PQKB)10322311 035 $a(Au-PeEL)EBL821965 035 $a(CaPaEBR)ebr10630519 035 $a(CaONFJC)MIL3570346 035 $a(OCoLC)806452538 035 $a(Au-PeEL)EBL5292195 035 $a(CaONFJC)MIL425370 035 $a(CaSebORM)9781118169971 035 $a(MiAaPQ)EBC821965 035 $a(MiAaPQ)EBC5292195 035 $a(EXLCZ)993460000000084392 100 $a20111012d2012 uy 0 101 0 $aeng 135 $aurunu||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe essential controller$b[electronic resource] $ean introduction to what every financial manager must know /$fSteven M. Bragg 205 $a2nd ed. 210 $aHoboken, N.J. $cWiley$dc2012 215 $a1 online resource (289 p.) 225 1 $aWiley corporate F&A series 300 $aRev. ed. of: Controller's guide. c2005. 300 $aIncludes index. 311 $a1-118-16997-2 327 $aThe 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 327 $aFuture 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 Organization; Institutionalize Continuous Improvement; Chapter 4 Operational Accounting; Importance of This Chapter 327 $aCreate 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 327 $aProcessing: 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 327 $aWhen 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 327 $aRecruiting Sources 330 $a"This book is designed to give the new controller a firm foundation in the concepts of managing the accounting department, locating GAAP information, analyzing and knowing what to do with key accounting information, and setting up controls systems that reduce a company's risk of loss. These core areas are essentials to a controller's success. New to this edition will be a discussion of finance strategy; introduction of the accounting standards codification, update of the taxation strategy; and a new controller checklist will be added as an appendix"--$cProvided by publisher. 410 0$aWiley corporate F & A series. 606 $aControllership 606 $aChief financial officers 606 $aCorporations$xAccounting 606 $aCorporations$xFinance 615 0$aControllership. 615 0$aChief financial officers. 615 0$aCorporations$xAccounting. 615 0$aCorporations$xFinance. 676 $a658.15/1 686 $aBUS001040$2bisacsh 700 $aBragg$b Steven M$0472801 701 $aBragg$b Steven M$0472801 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910131148803321 996 $aThe essential controller$92263980 997 $aUNINA