LEADER 05965nam 2200769 a 450 001 9910139186903321 005 20220518010311.0 010 $a1-283-02601-5 010 $a9786613026019 010 $a1-118-26837-7 010 $a1-118-00143-5 010 $a1-118-00141-9 035 $a(CKB)2560000000055684 035 $a(EBL)699493 035 $a(SSID)ssj0000468007 035 $a(PQKBManifestationID)11288738 035 $a(PQKBTitleCode)TC0000468007 035 $a(PQKBWorkID)10498013 035 $a(PQKB)10691451 035 $a(WaSeSS)IndRDA00115955 035 $a(Au-PeEL)EBL699493 035 $a(CaPaEBR)ebr10441566 035 $a(CaONFJC)MIL302601 035 $a(CaSebORM)9781118001431 035 $a(MiAaPQ)EBC699493 035 $a(OCoLC)708054268 035 $a(EXLCZ)992560000000055684 100 $a20100903d2011 uy 0 101 0 $aeng 135 $aurunu||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe controller's function$b[electronic resource] $ethe work of the managerial accountant 205 $a4th ed. /$bSteven M. Bragg. 210 $aHoboken, N.J. $cWiley$d2011 215 $a1 online resource (498 p.) 225 1 $aWiley Corporate F&A ;$vv.563 300 $aRev. ed. of: The controller's function / Janice Roehl-Anderson, Steven M. Bragg. 3rd ed. 300 $aIncludes index. 311 $a0-470-93742-4 327 $aThe Controller's Function: The Work of the Managerial Accountant; Contents; Preface; 1 The Controller's Job; MAIN JOB FUNCTIONS; JOB DESCRIPTION; JOB QUALIFICATIONS; ORGANIZATIONAL STRUCTURE OF THE ACCOUNTING DEPARTMENT; ETHICS; 2 Internal Control; BASIC ELEMENTS; CONTROLS TO USE IN YOUR BUSINESS; ELEMENTS OF INTERNAL ACCOUNTING CONTROL; LEVELS OF CONTROLS; FRAUD; AUDITING FOR FRAUD; NOTES; 3 Planning and the Strategic Plan; STRATEGIC PLAN OVERVIEW; SYSTEM OF PLANS; PLANNING CYCLE; PLANNING ROLES; PLANNING TIMING AND THE PLANNING PERIOD; BUSINESS MISSION; DEVELOPING LONG-RANGE OBJECTIVES 327 $aDEVELOPING LONG-RANGE STRATEGIES 4 Long-Range Financial Plan; LAYOUT AND PURPOSE; TRENDS OF REVENUES AND PROFITS; CAPITAL INVESTMENTS; CASH FLOWS AND FINANCING REQUIREMENTS; RISK ANALYSIS; BREAKDOWN BY BUSINESS UNIT/PRODUCT LINE/GEOGRAPHY; FINANCIAL POSITION; 5 Annual Plan; SYSTEM OF PLANS; ADDITIONAL BUDGET MODELING TOPICS; ANNUAL PLANNING CYCLE; ROLE OF THE CONTROLLER; SALES PLANNING: THE BASE OF ALL BUSINESS PLANS; STEPS IN DEVELOPING THE NEAR-TERM SALES PLAN; METHODS FOR DETERMINING THE SALES FORECAST; CHANGES IN THE SALES MIXTURE; CHANGES IN THE SALES PRICE; CHANGES IN THE COST; 6 Sales 327 $aROLE OF THE CONTROLLER SALES ANALYSIS; SALES STANDARDS; SALES REPORTS; PRODUCT PRICING; 7 Distribution Expenses; ROLE OF THE SALES MANAGER; ANALYZING DISTRIBUTION COSTS; ANALYZING BY APPLICATION; SETTING THE DISTRIBUTION BUDGET; 8 Direct Materials and Labor; OBJECTIVES; ROLE OF THE CONTROLLER; TYPES OF COST SYSTEMS; MEASURING DIRECT MATERIAL COSTS; CONTROLLING DIRECT MATERIAL COSTS; CONTROLLING DIRECT MATERIAL QUANTITIES; MEASURING DIRECT LABOR COSTS; CONTROLLING DIRECT LABOR COSTS; TARGET COSTING; 9 Overhead; NEED FOR OVERHEAD CONTROLS; RESPONSIBILITIES OF THE CONTROLLER 327 $aACCOUNT CLASSIFICATIONS FIXED AND VARIABLE COSTS; COST ALLOCATION; CONTROLLING OVERHEAD; PRODUCTION REPORTS; 10 General and Administrative Expenses; FUNCTIONS INVOLVED; ACCOUNTING FOR AND ALLOCATING ADMINISTRATIVE EXPENSES; RESPONSIBILITY ACCOUNTING; ''UNIQUE'' EXPENSES; CONTROLLING COSTS; 11 Cash and Investments; OBJECTIVES OF CASH MANAGEMENT; ROLE OF THE CONTROLLER; CASH COLLECTIONS; CASH DISBURSEMENTS; INVESTMENT OF SHORT-TERM FUNDS; ACCOUNTING FOR RECORDS OF INVESTMENT; CASH AND INVESTMENT CONTROLS; 12 Receivables; FUNCTIONS OF THE CREDIT DEPARTMENT; SHORTENING THE RECEIVABLES CYCLE 327 $aRESERVE FOR DOUBTFUL ACCOUNTS RECEIVABLES FRAUD AND CONTROL; 13 Inventory; INVENTORY MANAGEMENT SYSTEMS; INVENTORY TRACKING; PHYSICAL INVENTORY PROCEDURE; INVENTORY VALUATION; INVENTORY FRAUD AND CONTROLS; 14 Property, Plant, and Equipment; ROLE OF THE CONTROLLER; CAPITAL BUDGETING; POST PROJECT APPRAISALS; OTHER ASPECTS OF FIXED ASSETS; 15 Liabilities; OBJECTIVES; CONTROLS; CREDIT AGREEMENT PROVISIONS; DEBT CAPACITY; BOND RATINGS; LEVERAGE; 16 Equity; ROLE OF THE CONTROLLER; COST OF CAPITAL; DIVIDEND POLICY; LONG-TERM EQUITY PLANNING; REPURCHASING COMMON SHARES; CAPITAL STOCK RECORDS 327 $a17 Operational Accounting 330 $a"This book provides an overview of the functions and responsibilities of the controller/management accountant in a corporation. A controller is the chief accounting executive of a corporation whose chief responsibilities include: (1) planning and control (i.e., budgeting), (2) financial reporting and interpreting, (3) tax administration, (4) management audits and development of accounting systems, and (5) internal/IT audits. Topics covered in this book include: Job description for all positions reporting to the controller. Flex budgeting. Discussion of sales bottlenecks. Role of throughput in determining appropriate overhead levels. Throughput analysis for capital investments. Discussion of the fast close for public companies. Discussion of cost reduction and analysis. Cost Accounting. Accounting for acquisitions."--$cProvided by publisher. 410 0$aWiley corporate F & A series. 606 $aManagerial accounting 606 $aControllership 606 $aAuditing 606 $aBudget in business 615 0$aManagerial accounting. 615 0$aControllership. 615 0$aAuditing. 615 0$aBudget in business. 676 $a658.15/11 700 $aBragg$b Steven M$0472801 701 $aRoehl-Anderson$b Janice M$0845738 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910139186903321 996 $aThe controller's function$91888029 997 $aUNINA