Controlling & the controller: cost accounting, marketing planning, management by objectives, role of the controller
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
Gauting
Management-Service-Verl.
1992
|
| Ausgabe: | 2., newly written ed. |
| Schriftenreihe: | Management pockets
22 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 204 S. Ill., graph. Darst. |
| ISBN: | 3777503223 |
Internformat
MARC
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| 245 | 1 | 0 | |a Controlling & the controller |b cost accounting, marketing planning, management by objectives, role of the controller |c Albrecht Deyhle ; David Gill ; Alfred Blazek |
| 246 | 1 | 3 | |a Controlling and the controller |
| 250 | |a 2., newly written ed. | ||
| 264 | 1 | |a Gauting |b Management-Service-Verl. |c 1992 | |
| 300 | |a 204 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Management pockets |v 22 | |
| 650 | 4 | |a Controllership | |
| 650 | 4 | |a Corporations |x Finance | |
| 650 | 4 | |a Cost accounting | |
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| 689 | 1 | 0 | |a Controlling |0 (DE-588)4070102-5 |D s |
| 689 | 1 | |5 DE-604 | |
| 700 | 1 | |a Gill, David |e Verfasser |4 aut | |
| 700 | 1 | |a Blazek, Alfred |e Verfasser |0 (DE-588)107802880 |4 aut | |
| 830 | 0 | |a Management pockets |v 22 |w (DE-604)BV008915624 |9 22 | |
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Datensatz im Suchindex
| _version_ | 1804123389291397120 |
|---|---|
| adam_text | Contents
Page
List of the Figures 7
Foreword
Controller why? 9
Chapter 1
It s the manager s job to control 15
Chapter 2
The Role of the Controller 29
Chapter 3
Break even on the farm 51
Chapter 4
The Contribution Accounting Story in the Dolls Shop . . 61
Chapter 5
Cost Accounting and Product Pricing 81
Chapter 6
The Industrial Profit Budget Case 109
Chapter 7
Strategic Planning and the Annual Budget 133
Chapter 8
Investment decision making: a case study 159
5
Page
Chapter 9
The Variances Case 165
Chapter 10
How to Organize the Controller s Function 181
Index 195
6
List of the Figures
Fig. 1: Break even chart showing path to profit zone
Fig. 2: Management model
Fig. 3: Identifying objectives through participation
Fig. 4: Organization chart and return on investment tree
Fig. 5: Intersection model showing manager and controller
acting as a team
Fig. 6: Graph showing controller s job description
Fig. 7: Controller s report in diagrammatic form
Fig. 8: Manager and controller driving towards company
targets
Fig. 9: Controller s whispers
Fig. 10: Controller s cost cube
Fig. 11: Levels of fixed costs
Fig. 12: The question mark as a planning symbol
Fig. 13: Participative management to find objectives in coop¬
eration with the controller
Fig. 14: Controlling Topics chart
Fig. 15: Cost cube applied to cropping corn
Fig. 16: Variable cost slope involved in the cropping process
Fig. 17: Variable cost calculation of the product
Fig. 18: Break even diagram for the farming business
Fig. 19: Starting the business
Fig. 20: Setting up the doll division with delegation of respon¬
sibilities and definition of objectives
Fig. 21: The doll division profit and loss account (contribution
accounting method)
Fig. 22: Divison break even chart
Fig. 23: Cost accounting connections
Fig. 24: Dialogue between manager and controller
Fig. 25: Finding the correct contribution to apply
Fig. 26: Controller s Iso contribution and marketing mana¬
ger s demand curve produce a pricing solution
Fig. 27: Cost centre budget for a workshop
Fig. 28: Flexible budget and the cost variance report
7
Fig. 29: Cost variance report in graph form
Fig. 30: Budget for an administrative cost centre: all fixed costs
Fig. 31: Zero base budgeting project form
Fig. 32: Cost budget form for a production centre
Fig. 33: Cost budget form for an administrative centre
Fig. 34: Contributions per machine hour
Fig. 35: Potentiality profile and pricing
Fig. 36: Balance sheet for finance budgeting
Fig. 37: Defining a profit objective
Fig. 38: TheROI tree
Fig. 39: Budget bottom up compared with objective top down
Fig. 40: Budget based on bottle neck work hours
Fig. 41: The new budget
Fig. 42: Portfolio window
Fig. 43: Potentiality profile to influence pricing decisions
Fig. 44: The cash flow budget
Fig. 45: The planning cube
Fig. 46: Quo vadis matrix
Fig. 47: Synergy test example
Fig. 48: Workshop brain writing minutes photographed
Fig. 49: Long range budgeting and strategic link
Fig. 50: Strategic planning form
Fig. 51: Activities planning form
Fig. 52: Discount factors to calculate present values
Fig. 53: Investment discounted cash flow budget
Fig. 54: The 4 months profit and loss report for pralines a la
suisse
Fig. 55: Controller s topic based interaction report form (in¬
corporating the profit and loss statement in fig. 54)
Fig. 56: Logical and psychological Interaction
Fig. 57: Pictorial report on variances based on fig. 56
Fig. 58: Installing the controller s function in the company or¬
ganization
Fig. 59: The right place in the organization for the controller
Fig. 60: How to organize divisional controllership
8
|
| any_adam_object | 1 |
| author | Deyhle, Albrecht 1934- Gill, David Blazek, Alfred |
| author_GND | (DE-588)124069355 (DE-588)107802880 |
| author_facet | Deyhle, Albrecht 1934- Gill, David Blazek, Alfred |
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| author_sort | Deyhle, Albrecht 1934- |
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| building | Verbundindex |
| bvnumber | BV009035752 |
| callnumber-first | H - Social Science |
| callnumber-label | HG4026 |
| callnumber-raw | HG4026 |
| callnumber-search | HG4026 |
| callnumber-sort | HG 44026 |
| callnumber-subject | HG - Finance |
| classification_rvk | QP 360 QP 361 |
| ctrlnum | (OCoLC)845013912 (DE-599)BVBBV009035752 |
| discipline | Wirtschaftswissenschaften |
| edition | 2., newly written ed. |
| format | Book |
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| id | DE-604.BV009035752 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:28:59Z |
| institution | BVB |
| isbn | 3777503223 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005978034 |
| oclc_num | 845013912 |
| open_access_boolean | |
| owner | DE-Aug4 DE-19 DE-BY-UBM DE-12 |
| owner_facet | DE-Aug4 DE-19 DE-BY-UBM DE-12 |
| physical | 204 S. Ill., graph. Darst. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Management-Service-Verl. |
| record_format | marc |
| series | Management pockets |
| series2 | Management pockets |
| spelling | Deyhle, Albrecht 1934- Verfasser (DE-588)124069355 aut Controlling & the controller cost accounting, marketing planning, management by objectives, role of the controller Albrecht Deyhle ; David Gill ; Alfred Blazek Controlling and the controller 2., newly written ed. Gauting Management-Service-Verl. 1992 204 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Management pockets 22 Controllership Corporations Finance Cost accounting Controller (DE-588)4195283-2 gnd rswk-swf Controlling (DE-588)4070102-5 gnd rswk-swf Controller (DE-588)4195283-2 s Controlling (DE-588)4070102-5 s 1\p DE-604 DE-604 Gill, David Verfasser aut Blazek, Alfred Verfasser (DE-588)107802880 aut Management pockets 22 (DE-604)BV008915624 22 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005978034&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Deyhle, Albrecht 1934- Gill, David Blazek, Alfred Controlling & the controller cost accounting, marketing planning, management by objectives, role of the controller Management pockets Controllership Corporations Finance Cost accounting Controller (DE-588)4195283-2 gnd Controlling (DE-588)4070102-5 gnd |
| subject_GND | (DE-588)4195283-2 (DE-588)4070102-5 |
| title | Controlling & the controller cost accounting, marketing planning, management by objectives, role of the controller |
| title_alt | Controlling and the controller |
| title_auth | Controlling & the controller cost accounting, marketing planning, management by objectives, role of the controller |
| title_exact_search | Controlling & the controller cost accounting, marketing planning, management by objectives, role of the controller |
| title_full | Controlling & the controller cost accounting, marketing planning, management by objectives, role of the controller Albrecht Deyhle ; David Gill ; Alfred Blazek |
| title_fullStr | Controlling & the controller cost accounting, marketing planning, management by objectives, role of the controller Albrecht Deyhle ; David Gill ; Alfred Blazek |
| title_full_unstemmed | Controlling & the controller cost accounting, marketing planning, management by objectives, role of the controller Albrecht Deyhle ; David Gill ; Alfred Blazek |
| title_short | Controlling & the controller |
| title_sort | controlling the controller cost accounting marketing planning management by objectives role of the controller |
| title_sub | cost accounting, marketing planning, management by objectives, role of the controller |
| topic | Controllership Corporations Finance Cost accounting Controller (DE-588)4195283-2 gnd Controlling (DE-588)4070102-5 gnd |
| topic_facet | Controllership Corporations Finance Cost accounting Controller Controlling |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005978034&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV008915624 |
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