Treasurerś and controllerś desk book:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York, NY
Amacom
1997
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVIII, 589 S. graph. Darst. |
| ISBN: | 0814403409 |
Staff View
MARC
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| 100 | 1 | |a Gotthilf, Daniel L. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Treasurerś and controllerś desk book |c Daniel L. Gotthilf |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a New York, NY |b Amacom |c 1997 | |
| 300 | |a XVIII, 589 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Unternehmen | |
| 650 | 4 | |a Business enterprises |x Finance |v Handbooks, manuals, etc | |
| 650 | 4 | |a Controllership |v Handbooks, manuals, etc | |
| 650 | 4 | |a Finance |v Handbooks, manuals, etc | |
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| 650 | 0 | 7 | |a Controlling |0 (DE-588)4070102-5 |2 gnd |9 rswk-swf |
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| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008656063&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-008656063 | ||
Record in the Search Index
| _version_ | 1804127397118738432 |
|---|---|
| adam_text | Contents
Foreword to the First Edition xi
Preface to the Second Edition:
What This New Edition Will Do for You xiii
1 Maintaining and Administering Banking and
Financial Arrangements 1
Banking and Institutional Relations 1
Summarizing and Scheduling Credit and Loan
Arrangements 4
Increasing Cash Flow Through Banking
Arrangements 6
Financial Arrangements With Vendors and Payments
Controls 16
Control Procedure for the Financial Aspects of
Contracts 22
Investing Short Term Funds 23
Other Short Term Borrowing Techniques 25
International Cash Management 28
Practical Pointers 32
2 Long Term Borrowing Techniques 33
Equity 33
Bank Debt 36
Straight Debt 38
Debt With Equity 44
Installment Loans and Leases 49
Acquisitions 56
Off Balance Sheet Financing 57
Integration of Long Term Borrowings Into the Long
Range Cash Forecast 63
V
V1 Contents
3 The Direction of Credit Granting and Accounts
Receivable Collection 65
Credit Granting Procedures 65
Collection Procedures 80
Special Arrangements for Credit 86
Internal Control (Fraud and Asset Protection) 96
Essential Reports to Monitor Performance 102
Practical Pointers for Successful Credit Granting and
Accounts Receivable Collections 114
4 Providing Insurance Coverage As Needed 115
Commercial Property Policy 123
Umbrella Excess Liability Policy 123
Automobile Insurance 123
Contingent Business Interruption 123
Marine Open Cargo Policy 124
Workers Compensation 124
New York State Disability 125
Aircraft Insurance 125
Comprehensive Bond 125
General Term Bond for Entry of Merchandise 126
Miscellaneous Bid and Performance Bonds 126
Commercial Property Policy 126
Other Types of Insurance 127
Coinsurance 129
Freight Claims 130
Medical Insurance 133
The Annual Insurance Review 135
The Periodic Insurance Review 136
Claims Handling 136
Practical Approach to Insurance Coverages 138
5 Forecasting Cash Requirements as a Basis for
Maintaining Adequate Funds 139
Purposes of the Cash Budget 139
Presentation of the Cash Budget 140
Budgeting Steps 143
Long Range Forecasts (Shortcut Technique) 153
Short Range Forecasts 155
Rapid Handling of Cash 157
Internal Controls on Cash Receipts 159
Practical Cash Forecasting Pointers 160
Contents vii
6 Establishing the Plan for the Control of Operations 162
Terminology 162
The Budgeting Concept 163
The Profit Plan 164
The Budget 164
Communication 167
Budget vs. Actual (BVA) Performance 177
Capital Budgeting 189
Research and Development Budgeting 191
Budgeting Pointers 196
7 Administering the Plan for the Control of Operations 197
Organization Charts 197
Position Descriptions 200
Standard Operating Procedures 206
Operating Policies 212
Personnel Policies 215
Publication Control 215
Exercise of Authority 218
Practical Pointers for Administering the Control
Plan 220
8 Systematic, Simplified Financial Reporting:
Monitoring and Highlighting Results of Operations 221
A Reporting Philosophy 223
How to Prepare Reports 224
Budget vs. Actual Comparison 226
Staff Meetings 229
The Monthly Report 230
Operating Reports 231
Reporting Conclusions 255
9 Implementing and Administering Tax Policies and
Procedures 256
Information on Alternatives 256
The Philosophy of Responsibility 258
Alternatives 259
Procedures 276
Tax Tips 286
10 Organizing the Operational Audit 287
Purpose 288
Nature 291
viii Contents
Organization 293
Review 333
Audit Affirmations 341
11 Supervising Special Administrative Areas of
Responsibility 347
Accounting Calendar 348
Activity Based Costing 348
Analytical Tools 352
Annual Report and Meeting 355
Audits, External 356
Benefit Programs 358
Customer Relations 358
Environmental Aspects 358
Hiring Your Replacement 360
Human Resource Accounting (HRA) 363
Internal Control 365
Inventory Taking and Control 367
Legal Liaison 369
Loans to Employees 369
Managing People 371
Management Philosophy 371
Monitoring and Reporting on Personnel
Performance 373
Product Pricing Control 375
Profit Improvement Programs 375
Public Relations 399
Security Analysts and Stockholders 400
Unreasonable Accumulation of Earnings 400
Bottom Line Boosters 404
12 The Art of Handling Mergers and Acquisitions 405
Tax Considerations 405
Reasons for Acquisitions 407
Evaluation of Acquisitions 409
Determination of the Price 412
Determining the Method of Payment 419
Acquisition Rules of Thumb 431
Artful Acquisitions 435
13 Establishing and Administering a Records Retention
Program 438
What Is It? 438
What Are the Needs and Benefits? 438
Contents ix
How Is the Program Established? 439
Storage and Retrieval Systems 448
Computer Media Storage 449
Word Processing Storage 450
Microfilm Storage 451
Microcomputer Disk Storage 452
Summary 453
14 Controlling the Data Processing Function 454
Organization 454
Personnel Management 460
Control 473
Security 479
Practical Pointers for Controlling the Data Processing
Function 491
15 Administering Stock Option and Incentive Plans 492
Qualified or Statutory Stock Options 492
Nonqualified or Nonstatutory Stock Options 505
Financing Options 514
Opting for Options 516
16 Developing and Administering Benefit Programs 518
Types of Plans 519
Fringe Benefit Programs 527
Additional Perks for Executives 537
Postemployment Benefits 543
Keep Score 543
17 Economic Appraisal 544
Why Do We Use Economic Appraisal? 544
Why Do We Use Economic Indicators? 545
What Are the Sources of Economic Indicators? 548
How Does Economic Appraisal Affect the Operating
Plan? 554
What Do We Do With It All? 560
The Indicators of Profits 562
Appendix A. Treasurer s and Controller s Functions
Defined by the Financial Executives Institute 564
Appendix B. Index of Working Aids (Exhibits) 575
Index 581
About the Author 589
|
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| author | Gotthilf, Daniel L. |
| author_facet | Gotthilf, Daniel L. |
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| author_sort | Gotthilf, Daniel L. |
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| building | Verbundindex |
| bvnumber | BV012731015 |
| callnumber-first | H - Social Science |
| callnumber-label | HG4027 |
| callnumber-raw | HG4027.3 |
| callnumber-search | HG4027.3 |
| callnumber-sort | HG 44027.3 |
| callnumber-subject | HG - Finance |
| classification_rvk | QP 361 |
| ctrlnum | (OCoLC)36103617 (DE-599)BVBBV012731015 |
| dewey-full | 658.15 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15 |
| dewey-search | 658.15 |
| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV012731015 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:32:42Z |
| institution | BVB |
| isbn | 0814403409 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008656063 |
| oclc_num | 36103617 |
| open_access_boolean | |
| owner | DE-573 |
| owner_facet | DE-573 |
| physical | XVIII, 589 S. graph. Darst. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | Amacom |
| record_format | marc |
| spelling | Gotthilf, Daniel L. Verfasser aut Treasurerś and controllerś desk book Daniel L. Gotthilf 2. ed. New York, NY Amacom 1997 XVIII, 589 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Unternehmen Business enterprises Finance Handbooks, manuals, etc Controllership Handbooks, manuals, etc Finance Handbooks, manuals, etc Finanzcontrolling (DE-588)4130607-7 gnd rswk-swf Controlling (DE-588)4070102-5 gnd rswk-swf Controlling (DE-588)4070102-5 s DE-604 Finanzcontrolling (DE-588)4130607-7 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008656063&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gotthilf, Daniel L. Treasurerś and controllerś desk book Unternehmen Business enterprises Finance Handbooks, manuals, etc Controllership Handbooks, manuals, etc Finance Handbooks, manuals, etc Finanzcontrolling (DE-588)4130607-7 gnd Controlling (DE-588)4070102-5 gnd |
| subject_GND | (DE-588)4130607-7 (DE-588)4070102-5 |
| title | Treasurerś and controllerś desk book |
| title_auth | Treasurerś and controllerś desk book |
| title_exact_search | Treasurerś and controllerś desk book |
| title_full | Treasurerś and controllerś desk book Daniel L. Gotthilf |
| title_fullStr | Treasurerś and controllerś desk book Daniel L. Gotthilf |
| title_full_unstemmed | Treasurerś and controllerś desk book Daniel L. Gotthilf |
| title_short | Treasurerś and controllerś desk book |
| title_sort | treasurers and controllers desk book |
| topic | Unternehmen Business enterprises Finance Handbooks, manuals, etc Controllership Handbooks, manuals, etc Finance Handbooks, manuals, etc Finanzcontrolling (DE-588)4130607-7 gnd Controlling (DE-588)4070102-5 gnd |
| topic_facet | Unternehmen Business enterprises Finance Handbooks, manuals, etc Controllership Handbooks, manuals, etc Finance Handbooks, manuals, etc Finanzcontrolling Controlling |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008656063&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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