LEADER 05393nam 2200709 a 450 001 9910449940803321 005 20200520144314.0 010 $a1-280-26567-1 010 $a9786610265671 010 $a0-471-70861-5 035 $a(CKB)1000000000244112 035 $a(EBL)221217 035 $a(OCoLC)57471258 035 $a(SSID)ssj0000130166 035 $a(PQKBManifestationID)11144620 035 $a(PQKBTitleCode)TC0000130166 035 $a(PQKBWorkID)10080697 035 $a(PQKB)10078918 035 $a(OCoLC)ocm56759385 035 $a(MiAaPQ)EBC221217 035 $a(Au-PeEL)EBL221217 035 $a(CaPaEBR)ebr10114158 035 $a(CaONFJC)MIL26567 035 $a(EXLCZ)991000000000244112 100 $a20041220d2005 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe controller's function$b[electronic resource] $ethe work of the managerial accountant /$fJanice Roehl-Anderson, Steven M. Bragg 205 $a3rd ed. 210 $aHoboken, N.J. $cWiley$dc2005 215 $a1 online resource (480 p.) 300 $aIncludes index. 311 $a0-471-68330-2 327 $aTHE CONTROLLER'S FUNCTION; CONTENTS; ACKNOWLEDGMENTS; ABOUT THE AUTHORS; PREFACE; Chapter 1: THE CONTROLLER'S JOB; HISTORY OF THE CONTROLLER'S FUNCTION; MAIN JOB FUNCTIONS; JOB DESCRIPTION; JOB QUALIFICATIONS; ORGANIZATIONAL STRUCTURE OF THE ACCOUNTING DEPARTMENT; ETHICS; Chapter 2: INTERNAL CONTROL; BASIC ELEMENTS; CONTROLS TO USE IN YOUR BUSINESS; ELEMENTS OF INTERNAL ACCOUNTING CONTROL; LEVELS OF CONTROLS; RESPONSIBILITY FOR PROPER INTERNAL CONTROLS; FRAUD; AUDITING FOR FRAUD; Chapter 3: PLANNING AND THE STRATEGIC PLAN; STRATEGIC PLAN OVERVIEW; SYSTEM OF PLANS; PLANNING CYCLE 327 $aPLANNING ROLES PLANNING TIMING AND THE PLANNING PERIOD; BUSINESS MISSION; DEVELOPING LONG-RANGE OBJECTIVES; DEVELOPING LONG-RANGE STRATEGIES; Chapter 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; Chapter 5: ANNUAL PLAN; SYSTEM OF PLANS; ANNUAL PLANNING CYCLE; ROLE OF THE CONTROLLER; SALES PLANNING: THE BASE OF ALL BUSINESS PLANS; STEPS IN DEVELOPING THE NEAR-TERM SALES PLAN 327 $aMETHODS FOR DETERMINING THE SALES FORECAST USEFUL SOURCES FOR FORECASTING INFORMATION; BREAK-EVEN CHART; CHANGES IN THE SALES MIXTURE; CHANGES IN THE SALES PRICE; CHANGES IN THE COST; Chapter 6: SALES; ROLE OF THE CONTROLLER; SALES ANALYSIS; SALES STANDARDS; SALES REPORTS; PRODUCT PRICING; Chapter 7: DISTRIBUTION EXPENSES; ROLE OF THE SALES MANAGER; ANALYZING DISTRIBUTION COSTS; ANALYZING BY APPLICATION; SETTING THE DISTRIBUTION BUDGET; Chapter 8: DIRECT MATERIALS AND LABOR; OBJECTIVES; ROLE OF THE CONTROLLER; TYPES OF COST SYSTEMS; MEASURING DIRECT MATERIAL COSTS 327 $aCONTROLLING DIRECT MATERIAL COSTS CONTROLLING DIRECT MATERIAL QUANTITIES; MEASURING DIRECT LABOR COSTS; CONTROLLING DIRECT LABOR COSTS; TARGET COSTING; Chapter 9: OVERHEAD; NEED FOR OVERHEAD CONTROLS; RESPONSIBILITIES OF THE CONTROLLER; ACCOUNT CLASSIFICATIONS; FIXED AND VARIABLE COSTS; COST ALLOCATION; CONTROLLING OVERHEAD; PRODUCTION REPORTS; Chapter 10: GENERAL AND ADMINISTRATIVE EXPENSES; FUNCTIONS INVOLVED; ACCOUNTING FOR AND ALLOCATING ADMINISTRATIVE EXPENSES; "UNIQUE" EXPENSES; CONTROLLING COSTS; Chapter 11: CASH AND INVESTMENTS; OBJECTIVES OF CASH MANAGEMENT; ROLE OF THE CONTROLLER 327 $aCASH COLLECTIONS CASH DISBURSEMENTS; INVESTMENT OF SHORT-TERM FUNDS; ACCOUNTING FOR RECORDS OF INVESTMENT; CASH AND INVESTMENT CONTROLS; Chapter 12: RECEIVABLES; FUNCTIONS OF THE CREDIT DEPARTMENT; SHORTENING THE RECEIVABLES CYCLE; RESERVE FOR DOUBTFUL ACCOUNTS; RECEIVABLES FRAUD AND CONTROL; Chapter 13: INVENTORY; INVENTORY MANAGEMENT SYSTEMS; INVENTORY TRACKING; PHYSICAL INVENTORY PROCEDURE; INVENTORY VALUATION; INVENTORY FRAUD AND CONTROLS; Chapter 14: PROPERTY, PLANT, AND EQUIPMENT; ROLE OF THE CONTROLLER; CAPITAL BUDGETING; POSTPROJECT APPRAISALS; OTHER ASPECTS OF FIXED ASSETS 327 $aChapter 15: LIABILITIES 330 $aTake control and keep your company competitive. The controller's role in corporate America has become increasingly crucial and exceedingly complex. So how can new and established professionals enhance their performance and sustain their company's competitive advantage? With The Controller's Function, Third Edition. From describing essential competencies-cash management, budgeting, fraud prevention and establishing codes for corporate ethical behavior-to detailing the more sophisticated skills like activity-based and target costing, disaster recovery planning, and outsourcing 606 $aManagerial accounting 606 $aControllership 606 $aAuditing 606 $aBudget in business 608 $aElectronic books. 615 0$aManagerial accounting. 615 0$aControllership. 615 0$aAuditing. 615 0$aBudget in business. 676 $a658.1511 700 $aRoehl-Anderson$b Janice M$0845738 701 $aBragg$b Steven M$0472801 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910449940803321 996 $aThe controller's function$91888029 997 $aUNINA