The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg

• Autore: Roehl-Anderson Janice M
• Pubblicazione: Hoboken, N.J., : Wiley, c2005
• Edizione: 3rd ed.
• Descrizione fisica: 1 online resource (480 p.)
• Disciplina: 658.1511
• Soggetto topico: Managerial accounting; Controllership; Auditing; Budget in business
• Altri autori: BraggSteven M
• Note generali: Includes index.
• Nota di contenuto: THE 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 ; PLANNING 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 ; METHODS 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 ; CONTROLLING 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 ; CASH 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 ; Chapter 15: LIABILITIES
• Sommario/riassunto: Take 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
• Titolo autorizzato: The controller's function
• ISBN: 1-280-26567-1; 9786610265671; 0-471-70861-5
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910783520203321
• Lo trovi qui: Univ. Federico II