Controller's guide: roles and responsibilities for the first years
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
Wiley
2005
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | The chapters in this book first appeared in Controllership : the work of the managerial accountant, 7th ed. / Janice M. Roehl-Anderson and Steven M. Bragg. Hoboken, N.J. : John Wiley & Sons, 2004. Includes bibliographical references and index |
| Beschreibung: | x, 230 p. ill. 24 cm |
| ISBN: | 0471713937 |
Internformat
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| 245 | 1 | 0 | |a Controller's guide |b roles and responsibilities for the first years |c Steven M. Bragg |
| 264 | 1 | |a Hoboken, N.J. |b Wiley |c 2005 | |
| 300 | |a x, 230 p. |b ill. |c 24 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 500 | |a The chapters in this book first appeared in Controllership : the work of the managerial accountant, 7th ed. / Janice M. Roehl-Anderson and Steven M. Bragg. Hoboken, N.J. : John Wiley & Sons, 2004. | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Controllership | |
| 650 | 4 | |a Chief financial officers | |
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Datensatz im Suchindex
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| adam_text | Contents
1 Accounting in the Corporation 1
Importance of This Chapter 1
Tasks of the Accounting Function 2
Role of the Accounting Function 4
Role of the Controller 5
Impact of Ethics on the Accounting Role 6
Evolving Role of Accounting 9
2 Controller s Responsibilities 10
Importance of This Chapter 10
Variations on the Title 11
Planning Function 11
Control Function 12
Reporting Function 13
Accounting Function 13
Additional Controller Functions
in Smaller Companies 14
Controller s Job Description 16
Relationship of the Controller
to the Chief Financial Officer 18
Future Changes in the Controller s Origins
and Responsibilities 20
Managing Explosive Growth 21
3 Chief Financial Officer: From Controller
to Facilitator of Change 24
Importance of This Chapter 24
Understanding What Chief Executive Officers Want 25
Task of the CFO 25
vii
viii CONTENTS
Develop and Communicate a Compelling
Finance Agenda 25
Build a Commitment to Change within Finance 28
Change Executive Management Practices 31
Enlist the Support of the Chief Executive Officer 33
Mobilize the Organization 35
Institutionalize Continuous Improvement 36
4 Accounting Principles and Standards 38
Importance of This Chapter 38
Committee on Accounting Procedure 38
Accounting Principles Board 39
Financial Accounting Foundation 39
Financial Accounting Standards Board 39
Government Accounting Standards Board 41
International Accounting Standards Board 42
Accounting Standards 42
Accounting Research Bulletins 43
Opinions: Accounting Principles Board 44
Interpretations: FASB 45
Statements of Financial Accounting Standards: FASB 48
Statements of Financial Accounting Concepts: FASB 57
Technical Bulletins: FASB 58
5 Cost Accounting and Costing Systems 62
Importance of This Chapter 62
Purpose of Cost Accounting Information 63
Input: Data Collection Systems 63
Processing: Data Summarization Systems 66
Processing: Job Costing 68
Processing: Process Costing 75
Processing: Standard Costing 77
Processing: Direct Costing 79
Processing: Throughput Costing 82
Processing: Activity Based Costing 85
Processing: Target Costing 87
Outputs: Cost Variances 91
6 Ratio and Trend Analysis 95
Importance of This Chapter 95
How to Use Ratios and Trends 96
CONTENTS ix
A Caveat 96
Measures for Profitability 99
Measures for the Balance Sheet 102
Measures for Growth 107
Measures for Cash Flow 108
Measures for Nonfinancial Performance 110
Interrelationship of Ratios 125
Setting Up a System of Ratios and Trend Analyses 126
7 Internal Control Systems 129
Importance of This Chapter 129
Objectives 130
Responsibility for Internal Controls 130
Examples of Internal Controls 132
When to Eliminate Controls 134
Types of Fraud 137
Preventing Fraud 138
How to Deal with a Fraud Situation 142
Foreign Corrupt Practices Act 143
8 Internal Audit Function 145
Importance of This Chapter 145
Reporting Relationships 145
Composition of the Audit Committee 147
Role of the Audit Committee 148
Internal Audit Objectives 149
Internal Audit Activities 151
Managing the Internal Audit Function 154
9 Globalization: Complexities and Opportunities 158
Importance of This Chapter 158
Introduction: Pervasive Nature of Globalization 158
Changing Nature of International Trade 159
Impact of Global Trade on Segments
of the U.S. Economy 160
Determining and Implementing Successful
Global Strategies 161
Organization Structure in a Global Enterprise 164
Virtual Corporation 165
Technical Aspects of the Controllership Function
under Globalization 167
x CONTENTS
10 Recruiting, Training, and Supervision 182
Importance of This Chapter 182
Recruiting Sources 183
Factors to Consider When Recruiting 185
Factors to Consider When Promoting 187
Importance of Reduced Turnover 188
Importance of Developing Career Plans
for Employees 192
Importance of Communications with Employees 194
How to Motivate Employees 196
11 Controller s Role in Investor Relations 198
Importance of This Chapter 198
Objectives of the Investor Relations Function 199
Evolving Nature of the Function 199
Communication Vehicles for Investor Relations 200
Investor Relations Message Recipients 201
Information Needs of the Financial Analyst 201
Information Needs of Other Croups 204
Disclosure Policy 204
Organization Structure for Investor Relations 205
Role of the Controller and Other Principals 206
Changes in the Capital Markets 209
12 Taxation Strategy 212
Importance of This Chapter 212
Accumulated Earnings Tax 213
Cash Method of Accounting 214
Inventory Valuation 215
Mergers and Acquisitions 215
Net Operating Loss Carryforwards 216
Nexus 21 7
Passive Activity Losses 218
Project Costing 219
Property Taxes 219
S Corporation 220
Sales and Use Taxes 221
Transfer Pricing 222
Unemployment Taxes 224
Index 226
|
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| dewey-sort | 3658.15 11 |
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2024-07-09T20:06:54Z |
| institution | BVB |
| isbn | 0471713937 |
| language | English |
| lccn | 2004059593 |
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| physical | x, 230 p. ill. 24 cm |
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| spelling | Bragg, Steven M. 1960- Verfasser (DE-588)129558990 aut Controller's guide roles and responsibilities for the first years Steven M. Bragg Hoboken, N.J. Wiley 2005 x, 230 p. ill. 24 cm txt rdacontent n rdamedia nc rdacarrier The chapters in this book first appeared in Controllership : the work of the managerial accountant, 7th ed. / Janice M. Roehl-Anderson and Steven M. Bragg. Hoboken, N.J. : John Wiley & Sons, 2004. Includes bibliographical references and index Controllership Chief financial officers Corporations Accounting Corporations Finance Controlling (DE-588)4070102-5 gnd rswk-swf Controlling (DE-588)4070102-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013146325&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bragg, Steven M. 1960- Controller's guide roles and responsibilities for the first years Controllership Chief financial officers Corporations Accounting Corporations Finance Controlling (DE-588)4070102-5 gnd |
| subject_GND | (DE-588)4070102-5 |
| title | Controller's guide roles and responsibilities for the first years |
| title_auth | Controller's guide roles and responsibilities for the first years |
| title_exact_search | Controller's guide roles and responsibilities for the first years |
| title_full | Controller's guide roles and responsibilities for the first years Steven M. Bragg |
| title_fullStr | Controller's guide roles and responsibilities for the first years Steven M. Bragg |
| title_full_unstemmed | Controller's guide roles and responsibilities for the first years Steven M. Bragg |
| title_short | Controller's guide |
| title_sort | controller s guide roles and responsibilities for the first years |
| title_sub | roles and responsibilities for the first years |
| topic | Controllership Chief financial officers Corporations Accounting Corporations Finance Controlling (DE-588)4070102-5 gnd |
| topic_facet | Controllership Chief financial officers Corporations Accounting Corporations Finance Controlling |
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