The Controller's Function : The Work of the Managerial Accountant.

Janice M. Roehl-Anderson
Bok · Engelsk · 2004 · Electronic books.

Omfang	1 online resource (480 pages)
Utgave	3rd ed.
Opplysninger	Intro -- 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 -- OBJECTIVES -- CONTROLS -- CREDIT AGREEMENT PROVISIONS -- DEBT CAPACITY -- BOND RATINGS -- LEVERAGE -- Chapter 16: EQUITY -- ROLE OF THE CONTROLLER -- COST OF CAPITAL1 -- DIVIDEND POLICY -- LONG-TERM EQUITY PLANNING -- REPURCHASING COMMON SHARES -- CAPITAL STOCK RECORDS -- NOTE -- Chapter 17: OPERATIONAL ACCOUNTING -- CREATE DEPARTMENTAL JOB DESCRIPTIONS -- CREATE A DEPARTMENTAL TRAINING PROGRAM -- CLEAR OUT EXCESS DOCUMENTATION -- DOCUMENT ALL MAJOR PROCESSES -- SCHEDULE THE DEPARTMENT -- CORRECT THE UNDERLYING CAUSES OF ERRORS -- USE OF BEST PRACTICES.. - HOW OFFSHORING IS DIFFERENT FROM ENGAGING A LOCAL SERVICE PROVIDER -- ENSURING THAT RISKS AND REWARDS ARE BALANCED -- DECIDING IF OFFSHORING IS GOOD FOR A COMPANY -- Chapter 27: CHANGE MANAGEMENT -- IMPLEMENTATION HISTORY -- COMPETING PROJECTS -- DEGREE OF DISRUPTION -- COST OF FAILURE -- RISKS -- APPENDIX A: NEW CONTROLLER CHECKLIST* -- INDEX.. - OUTSOURCING SELECTED ACCOUNTING FUNCTIONS -- Chapter 18: CLOSING PROCEDURES -- SELECTING THE FISCAL YEAR -- SELECTING INTERIM REPORTING PERIODS -- QUICK CLOSE -- Chapter 19: PERFORMANCE MEASUREMENTS AND TRENDS -- PERFORMANCE MEASUREMENTS -- TRENDS -- INTERRELATIONSHIP OF RATIOS -- JUST-IN-TIME RATIOS -- Chapter 20: FINANCIAL ANALYSIS -- ANALYZING FINANCIAL STATEMENTS -- ANALYZING WORKING CAPITAL -- ANALYZING CAPITAL INVESTMENTS -- ANALYZING CAPACITY UTILIZATION -- ANALYZING FINANCING OPTIONS -- CREATING FORECASTS -- IMPROVING SHAREHOLDER VALUE -- Chapter 21: TAXES -- TAX STRATEGY1 -- TAX ORGANIZATION -- ROLE OF THE TAX MANAGER -- TAX RECORDS -- TAX VERSUS BOOK ACCOUNTING -- PROPER CLASSIFICATION OF ACCOUNTS -- NOTE -- Chapter 22: SELECTING A FINANCIAL INFORMATION SYSTEM -- REASONS TO PURCHASE SOFTWARE -- DEFINING SYSTEMS REQUIREMENTS -- EXISTING SYSTEM DOCUMENTATION -- JOINT SESSIONS -- PREPARING THE REQUEST FOR PROPOSAL -- DISTRIBUTION OF THE REQUEST FOR PROPOSAL -- REVIEW OF THE VENDOR'S COMPLETED PROPOSAL -- REFERENCE CALLS -- DEMONSTRATION -- SITE VISITS -- COST OF THE SYSTEM -- FINAL SELECTION -- CONTRACT NEGOTIATIONS -- POSTIMPLEMENTATION REVIEW -- Chapter 23*: PROJECT RISK MANAGEMENT -- PROJECT RISK CATEGORIES -- PROJECT RISK MANAGEMENT APPROACH -- NOTES -- Chapter 24*: IMPLEMENTING A SUCCESSFUL CRM SOLUTION -- DEFINE A BUSINESS CASE TO DRIVE SHAREHOLDER VALUE -- CLEARLY COMMUNICATE THE CHANGE IMPERATIVE -- BUILDING A WINNING TEAM -- PREPARE FOR THE WORST -- Chapter 25*: ORGANIZATIONS LARGE AND SMALL EMBRACE SHARED SERVICES -- EXECUTIVE SUMMARY -- ABOUT THE SURVEY -- BUSINESS CASE -- IMPLEMENTATION -- OPERATIONS -- CUSTOMER RELATIONS -- NEXT STEPS -- Chapter 26: INFORMATION TECHNOLOGY OFFSHORE AND OUTSOURCING* -- WHAT OFFSHORING IS -- PROVIDERS' APPROACH TO OUTSOURCING AND OFFSHORING -- VARIANTS: BUILD, BUY, RENT -- POPULAR START-UP OPTIONS.. - 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, The Controller's Function expertly balances both the technical and managerial sides of the job. You'll quickly access information on how to: Use electronic spreadsheets for financial analysis Successfully implement a shared service center Enhance performance through online inventory systems, quick closing procedures Selecting adequate accounting software Avoid insurance pitfalls through proper planning Order your copy today!.
Emner	Auditing. Budget in business. Controllership. Managerial accounting.
Sjanger	Electronic books.
Dewey	658.1511
ISBN	9780471708612
ISBN(galt)	9780471683308