Controlling subsidiary companies: a guide to group management and financial control
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York u.a.
Woodhead-Faulkner
1991
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XV, 262 S. graph. Darst. |
| ISBN: | 0859417360 |
Staff View
MARC
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| 245 | 1 | 0 | |a Controlling subsidiary companies |b a guide to group management and financial control |c John Ould |
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Record in the Search Index
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| adam_text | CONTENTS
Foreword ix
by Sir Alex Jarratt
Author s preface xi
Preface to the second edition xiii
List of illustrations xiv
1 The structure of a group i
A definition. Growth. Corporate personality. Benefits. Disadvantages. The
transitional task. Minority shareholdings. An international dimension. In
sum.
2 Management style and structure 10
Centralise or decentralise? Responsibility. Full centralisation. Full decent¬
ralisation. Middle ground. The character of the corporate chief executive.
The main board: non executive and executive. Management structure. Who
appoints directors? Worker directors. The executive committee. Structure
and control.
3 The organisation of the accounting function 22
The profession. Qualification. Accountants in practice. True and fair .
Ethics. Management accounting. Corporate finance. Divisional controllers.
Dual responsibility. The finance function. The accounting policies and
procedures manual. The helping hand.
4 Audit external and internal 33
Statutory audit. Internal audit. In sum.
5 The annual report and accounts 5°
Who is it for? What purpose does it serve? Segmented information. Stock
Exchange listing requirements. Employee reports.
V
CONTENTS
6 Consolidation 57
What does it add up to? The legal requirement. The technique of
consolidation. Group structure. Critical path network. Sub consolidation ,
centres. Conterminal overseas and UK results. Inter company relationships. ¦
Timetable. Staff relations. Data collection documentation. The lesson.
Communications. The consolidation task. In sum.
7 Acquisitions and goodwill 92
Net worth. Value of tangible assets. Intangible assets. Goodwill. Value of
intangible assets. Was the acquisition worth it? The process of integration.
8 Accounting standards 99
The need. Shared experience. The standards. The relevance of standards for
subsidiary control.
9 Changing prices or inflation 104
The nature of the problem. How is inflation measured? Divisional control.
Accounting for inflation. Practical control. Management of fixed assets.
Intangible assets. Group control. Working capital. Financing. Operating
capacity maintenance. Equity finance maintenance. In sum.
10 The corporate plan 123
Planning concepts. Long and short term planning. Group and subsidiary
control. Strategic philosophy. How often and for how long? When? How?
Scenario. Group parameters. Subsidiaries input. Central input. Expansion
and diversification. Growth. Manpower resources. The financing plan. 1
Bringing it all together. Outcome and action. Feedback. I
11 The business plan 136 |
The nature of the plan. Timing. Briefing. Presentation. Phasing. Consol f
idation. Latest estimate for current year (forecast). Plan content. Central |
departments. Acquisitions and divestments. Taxation. Cash and funding. |
Bringing it all together. ;
12 Management accounting for the subsidiary 143
Historical background. Suitability. Product standard costing. The local
controls. Divisional control. The finance report. In sum.
13 Management accounting for the group 151
V The divisional summary. The data flow. Disciplines and consolidation.
Format and style. Contents of a finance report. Choice of media.
vi
CONTENTS
14 Cash and funding 189
To borrow or not to borrow? How much, how long? Subsidiary borrowing.
UK banking. Overseas banking. Dividends. Leasing. Export financing.
Forward cover. Treasury control.
15 Taxation 195
The role of the taxation department. Overseas subsidiaries. The location of a
business: its legal and financial structure and its tax residence. Transactions
requiring Treasury consent. Capital gains. Tax planning. Compliance work.
Accounting provisions. In sum.
16 Divisional relationships and inter group charges 201
The multi national case. Inter group cross border pricing. The right price.
Shared services.
17 Capital investment and take over growth 205
Capital expenditure. Take overs. In sum.
18 Multi national implications 214
Structure. Control. The finance function. Planning and reporting. Inter¬
company relationships. The exchange mystery. Cash flow.
19 A group of people 217
Why a group at all? Control of a group. Predator defence (or bait!).
Employees at large. The current environment. Personnel information
system. Financial control. Advancement. In sum.
Appendix A Classification of businesses for accounting purposes 224
Subsidiary undertakings. Participating interests. Associated undertakings.
Other participating interests. Other investments.
Appendix B The Rainbow divisionalisation: a case study 231
Rainbow Group PLC. The project study. Briefing sessions. The task force.
Employee relations. Board meetings. Agreements. Relationships with third
parties. In sum.
Appendix C Outline of a corporate finance trainee scheme 249
Appendix D A group accounting policies and procedures manual 253
Format. Print. Style. Objective. Control. Distribution. Revisions. The
contents.
Index 257
vii
|
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| id | DE-604.BV005899009 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T16:36:31Z |
| institution | BVB |
| isbn | 0859417360 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003693249 |
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| owner_facet | DE-384 DE-1049 DE-188 |
| physical | XV, 262 S. graph. Darst. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Woodhead-Faulkner |
| record_format | marc |
| spelling | Ould, John Verfasser aut Controlling subsidiary companies a guide to group management and financial control John Ould 2. ed. New York u.a. Woodhead-Faulkner 1991 XV, 262 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Management (DE-588)4037278-9 gnd rswk-swf Tochtergesellschaft (DE-588)4124317-1 gnd rswk-swf Tochtergesellschaft (DE-588)4124317-1 s Management (DE-588)4037278-9 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003693249&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ould, John Controlling subsidiary companies a guide to group management and financial control Management (DE-588)4037278-9 gnd Tochtergesellschaft (DE-588)4124317-1 gnd |
| subject_GND | (DE-588)4037278-9 (DE-588)4124317-1 |
| title | Controlling subsidiary companies a guide to group management and financial control |
| title_auth | Controlling subsidiary companies a guide to group management and financial control |
| title_exact_search | Controlling subsidiary companies a guide to group management and financial control |
| title_full | Controlling subsidiary companies a guide to group management and financial control John Ould |
| title_fullStr | Controlling subsidiary companies a guide to group management and financial control John Ould |
| title_full_unstemmed | Controlling subsidiary companies a guide to group management and financial control John Ould |
| title_short | Controlling subsidiary companies |
| title_sort | controlling subsidiary companies a guide to group management and financial control |
| title_sub | a guide to group management and financial control |
| topic | Management (DE-588)4037278-9 gnd Tochtergesellschaft (DE-588)4124317-1 gnd |
| topic_facet | Management Tochtergesellschaft |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003693249&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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