The essential controller [[electronic resource] ] : an introduction to what every financial manager must know / / Steven M. Bragg

• Autore: Bragg Steven M
• Pubblicazione: Hoboken, N.J., : Wiley, c2012
• Edizione: 2nd ed.
• Descrizione fisica: 1 online resource (289 p.)
• Disciplina: 658.15/1
• Soggetto topico: Controllership; Chief financial officers; Corporations - Accounting; Corporations - Finance
• Classificazione: BUS001040
• Altri autori: BraggSteven M
• Note generali: Rev. ed. of: Controller's guide. c2005.; Includes index.
• Nota di contenuto: 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 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
• Sommario/riassunto: "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"--
• Titolo autorizzato: The essential controller
• ISBN: 1-118-23973-3; 1-119-20319-8; 1-283-94120-1; 1-118-22685-2
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910131148803321
• Lo trovi qui: Univ. Federico II
• Serie: Wiley corporate F & A series.