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Business finance
| Business finance |
| Pubbl/distr/stampa | [Loveland, Colo.], : Duke Communications |
| Disciplina | 332 |
| Soggetto topico |
Controllership
Corporations - Finance |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1529-0018 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Businessfinancemag.com |
| Record Nr. | UNISA-996199908403316 |
| [Loveland, Colo.], : Duke Communications | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Company controlling / / Annamaria Behúnová, Lucia Knapcikova, and Marcel Behún
| Company controlling / / Annamaria Behúnová, Lucia Knapcikova, and Marcel Behún |
| Autore | Behúnová Annamaria |
| Pubbl/distr/stampa | Cham, Switzerland : , : Springer, , [2023] |
| Descrizione fisica | 1 online resource (90 pages) |
| Disciplina | 658.151 |
| Collana | EAI/Springer Innovations in Communication and Computing |
| Soggetto topico |
Industrial management
Controllership Industry 4.0 |
| ISBN | 3-031-13153-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Preface -- Contents -- Chapter 1: Controlling of Company: Basic Concepts and Definitions -- 1.1 Genesis of Controlling -- 1.1.1 Definition of the Concept of Controlling in the Anglo-American Language Field -- 1.1.2 Definition of the Concept of Controlling in the German Language Field -- 1.1.3 Definition of the Concept of Controlling in Slovakia -- 1.2 Definitions of Controlling -- 1.2.1 Levels of Controlling -- 1.2.2 Controlling Concepts -- 1.3 Company as a Place of Controlling -- 1.4 Company Management -- 1.4.1 Company Management and Its Equilibrium -- 1.5 Control Processes in the Company as Part of the Controlling -- 1.5.1 Nature and Importance of Control in the Company -- Chapter 2: Tasks and Functions of Controlling -- 2.1 Basic Functions of Controlling in the Company -- 2.1.1 Functioning of Controlling in the Company -- Chapter 3: Dimensions of the Implementation of Controlling in the Company -- 3.1 Division of Controlling -- 3.1.1 Strategic Controlling -- 3.1.2 Operational Controlling -- 3.2 Controlling Objectives -- 3.3 Position of Controlling in the Organizational Structure of the Company -- 3.4 Process Controlling -- 3.4.1 Business Processes -- Chapter 4: Cost Controlling in the Company -- 4.1 Cost Controlling and Its Position in the Company -- 4.1.1 Cost Controlling as a Part of In-Company Controlling -- 4.2 Company Costs -- 4.2.1 Classification of Controlling Costs -- 4.3 Cost Calculation Methods -- 4.4 Process Calculations -- 4.4.1 Activity-Based Costing (ABC) -- 4.4.1.1 Process Calculation Using the ABC Method -- 4.5 Basic Indicators of the Company's Cost-Level Evaluation -- 4.6 Impact of Cost Controlling on Company Management -- 4.6.1 Interrelationships Between Cost Controlling Tools -- 4.6.2 Nonfinancial Indicators for Measuring the Performance of the Company: Balanced Scorecard.
Chapter 5: Controllers and Their Position in the Company -- 5.1 Definition of the Concept of a Controller in a Company -- 5.1.1 Controlling as a Staff Department -- 5.1.2 Controlling as a Line Department -- 5.1.3 Controlling as a Cross-Sectional Function -- 5.1.4 External Controlling -- 5.2 Controller Profile -- 5.3 Controller and Controlling -- Chapter 6: Controlling in Practice -- 6.1 Implementation of Controlling -- 6.2 Academic Controlling -- 6.2.1 Academic Strategic Controlling and Its Functionality -- 6.2.2 The Process of Creating Goals -- 6.3 Information System in the Controlling Process -- 6.3.1 Implementation of Controlling at Public University: SAP -- 6.3.2 Sofia -- Conclusion -- Further Reading -- Index. |
| Record Nr. | UNINA-9910627238003321 |
Behúnová Annamaria
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| Cham, Switzerland : , : Springer, , [2023] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Competence development in controlling and management accounting : with systematic personnel development to success / / Stephan Schöning and Viktor Mendel
| Competence development in controlling and management accounting : with systematic personnel development to success / / Stephan Schöning and Viktor Mendel |
| Autore | Schöning Stephan |
| Edizione | [1st ed. 2023.] |
| Pubbl/distr/stampa | Wiesbaden, Germany : , : Gabler Springer, , [2023] |
| Descrizione fisica | 1 online resource (339 pages) |
| Disciplina | 657 |
| Soggetto topico |
Accounting
Auditing, Internal - Ability testing Controllership |
| ISBN |
9783658393908
9783658393892 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Current developments in controlling -- Necessity of competence orientation -- Professional, methodological, social, personal and action competences -- Digital and intercultural competences -- Competence orientation and development -- Determination of target and actual competences of controllers -- Measures for competence development. |
| Record Nr. | UNINA-9910698646603321 |
|
Schöning Stephan
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| Wiesbaden, Germany : , : Gabler Springer, , [2023] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Controller as business manager / / James T. Lindell, CPA, CGMA, MBA
| Controller as business manager / / James T. Lindell, CPA, CGMA, MBA |
| Autore | Lindell James |
| Pubbl/distr/stampa | John Wiley & Sons, Inc |
| Soggetto topico |
Industrial management
Controllership |
| ISBN | 1-119-44932-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910270926003321 |
|
Lindell James
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| John Wiley & Sons, Inc | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Controller as business manager / / James T. Lindell, CPA, CGMA, MBA
| Controller as business manager / / James T. Lindell, CPA, CGMA, MBA |
| Autore | Lindell James |
| Pubbl/distr/stampa | John Wiley & Sons, Inc |
| Soggetto topico |
Industrial management
Controllership |
| ISBN | 1-119-44932-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910677787903321 |
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Lindell James
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| John Wiley & Sons, Inc | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The controller's function [[electronic resource] ] : the work of the managerial accountant
| The controller's function [[electronic resource] ] : the work of the managerial accountant |
| Autore | Bragg Steven M |
| Edizione | [4th ed. /] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (498 p.) |
| Disciplina | 658.15/11 |
| Altri autori (Persone) | Roehl-AndersonJanice M |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Managerial accounting
Controllership Auditing Budget in business |
| ISBN |
1-283-02601-5
9786613026019 1-118-26837-7 1-118-00143-5 1-118-00141-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The 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
DEVELOPING 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 ROLE 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 ACCOUNT 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 RESERVE 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 17 Operational Accounting |
| Record Nr. | UNINA-9910139186903321 |
|
Bragg Steven M
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The controller's function [[electronic resource] ] : the work of the managerial accountant
| The controller's function [[electronic resource] ] : the work of the managerial accountant |
| Autore | Bragg Steven M |
| Edizione | [4th ed. /] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (498 p.) |
| Disciplina | 658.15/11 |
| Altri autori (Persone) | Roehl-AndersonJanice M |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Managerial accounting
Controllership Auditing Budget in business |
| ISBN |
1-283-02601-5
9786613026019 1-118-26837-7 1-118-00143-5 1-118-00141-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
The 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
DEVELOPING 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 ROLE 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 ACCOUNT 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 RESERVE 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 17 Operational Accounting |
| Record Nr. | UNINA-9910814243203321 |
|
Bragg Steven M
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg
| The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg |
| Autore | Roehl-Anderson Janice M |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2005 |
| Descrizione fisica | 1 online resource (480 p.) |
| Disciplina | 658.1511 |
| Altri autori (Persone) | BraggSteven M |
| Soggetto topico |
Managerial accounting
Controllership Auditing Budget in business |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-26567-1
9786610265671 0-471-70861-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910449940803321 |
|
Roehl-Anderson Janice M
|
||
| Hoboken, N.J., : Wiley, c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg
| The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg |
| Autore | Roehl-Anderson Janice M |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2005 |
| Descrizione fisica | 1 online resource (480 p.) |
| Disciplina | 658.1511 |
| Altri autori (Persone) | BraggSteven M |
| Soggetto topico |
Managerial accounting
Controllership Auditing Budget in business |
| ISBN |
1-280-26567-1
9786610265671 0-471-70861-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910783520203321 |
|
Roehl-Anderson Janice M
|
||
| Hoboken, N.J., : Wiley, c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg
| The controller's function [[electronic resource] ] : the work of the managerial accountant / / Janice Roehl-Anderson, Steven M. Bragg |
| Autore | Roehl-Anderson Janice M |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2005 |
| Descrizione fisica | 1 online resource (480 p.) |
| Disciplina | 658.1511 |
| Altri autori (Persone) | BraggSteven M |
| Soggetto topico |
Managerial accounting
Controllership Auditing Budget in business |
| ISBN |
1-280-26567-1
9786610265671 0-471-70861-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910828415403321 |
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Roehl-Anderson Janice M
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| Hoboken, N.J., : Wiley, c2005 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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