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The go-to resource managerial accountants can turn to for sustaining their company's competitive advantage From flex budgeting to detailing the more sophisticated skills like throughput analysis for capital investments and the fast close for public companies, The Controller's Function, Fourth Edition offers numerous real-world examples, expertly balancing both the technical and managerial sides of the job. * Provides an overview of the functions and responsibilities of the controller/management accountant in a corporation * Explores how controllers can better perform their jobs * Offers a…mehr
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The go-to resource managerial accountants can turn to for sustaining their company's competitive advantage From flex budgeting to detailing the more sophisticated skills like throughput analysis for capital investments and the fast close for public companies, The Controller's Function, Fourth Edition offers numerous real-world examples, expertly balancing both the technical and managerial sides of the job. * Provides an overview of the functions and responsibilities of the controller/management accountant in a corporation * Explores how controllers can better perform their jobs * Offers a solid foundation for those who are new to this area Comprehensive and practical, this book fully defines the role, functions and responsibilities of the managerial accountant in a corporation.
Produktdetails
- Produktdetails
- Verlag: John Wiley & Sons
- Seitenzahl: 496
- Erscheinungstermin: 12. Januar 2011
- Englisch
- ISBN-13: 9781118001417
- Artikelnr.: 37349387
- Verlag: John Wiley & Sons
- Seitenzahl: 496
- Erscheinungstermin: 12. Januar 2011
- Englisch
- ISBN-13: 9781118001417
- Artikelnr.: 37349387
Steven M. Bragg, CPA (Centennial, CO), has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over 30 books primarily targeted toward corporate financial leaders (controllers, treasurers, and CFOs) and their needs. Bragg received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine.
Preface. Chapter 1: The Controller's Job. 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. Fraud. Auditing for Fraud. Notes. 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. Additional Budget
Modeling Topics. 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. 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. Responsibility
Accounting. "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 Capital. Dividend Policy. Long-Term
Equity Planning. Repurchasing Common Shares. Capital Stock Records. Chapter
17: Operational Accounting. Create Departmental Job Descriptions. Create a
Departmental Training Program. Clear Out Excess Documentation. Streamline
the Accounting Workflow. Document All Major Processes. Schedule the
Department. Correct the Underlying Causes of Errors. Use of Best Practices.
Outsourcing Selected Accounting Functions. Chapter 18: The Fast Close.
Different Types of Fast Close. How to Achieve a Fast Close. Enhanced
Closing Process. Summary. Chapter 19: SEC Filings. Form 8-K. Annual 10-K
and Quarterly 10-Q Reports. Timing of Annual and Quarterly Report Filings.
Form S-1. Form S-3. Form S-8. Forms Requiring Payment to the SEC. Fedwire
Payments. Chapter 20: Performance Measurements and Trends. Performance
Measurements. Trends. Interrelationship of Ratios. Just-in-Time Ratios.
Chapter 21: Financial Analysis. Analyzing Financial Statements. Analyzing
Working Capital. Analyzing Financing Options. Services Profitability
Analysis. The Throughput Analysis Model. Production Outsourcing Decision.
New Product Decision. Chapter 22: Cost Reduction. Types of Reports Used for
Cost Reduction Analysis. Spend Analysis Overview. Spend Database. Supplier
Consolidation Analysis. Parts Consolidation Analysis. Maintenance, Repair,
and Operations Item Analysis. Spend Compliance. Spend Analysis Reports.
Workforce Reduction Analysis. Workforce Reduction Issues. Workforce
Reduction Alternatives. 5S Analysis. Check Sheets. Error Quantification.
Fixed Cost Analysis. Ishikawa Diagrams. Value Stream Mapping. Waste
Analysis. Chapter 23: Taxes. Tax Strategy. Tax Organization. Role of the
Tax Manager. Tax Records. Tax versus Book Accounting. Sales and Use Taxes.
Proper Classification of Accounts. Chapter 24: 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. Appendix New Controller Checklist. About the
Author. Index.
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. Fraud. Auditing for Fraud. Notes. 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. Additional Budget
Modeling Topics. 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. 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. Responsibility
Accounting. "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 Capital. Dividend Policy. Long-Term
Equity Planning. Repurchasing Common Shares. Capital Stock Records. Chapter
17: Operational Accounting. Create Departmental Job Descriptions. Create a
Departmental Training Program. Clear Out Excess Documentation. Streamline
the Accounting Workflow. Document All Major Processes. Schedule the
Department. Correct the Underlying Causes of Errors. Use of Best Practices.
Outsourcing Selected Accounting Functions. Chapter 18: The Fast Close.
Different Types of Fast Close. How to Achieve a Fast Close. Enhanced
Closing Process. Summary. Chapter 19: SEC Filings. Form 8-K. Annual 10-K
and Quarterly 10-Q Reports. Timing of Annual and Quarterly Report Filings.
Form S-1. Form S-3. Form S-8. Forms Requiring Payment to the SEC. Fedwire
Payments. Chapter 20: Performance Measurements and Trends. Performance
Measurements. Trends. Interrelationship of Ratios. Just-in-Time Ratios.
Chapter 21: Financial Analysis. Analyzing Financial Statements. Analyzing
Working Capital. Analyzing Financing Options. Services Profitability
Analysis. The Throughput Analysis Model. Production Outsourcing Decision.
New Product Decision. Chapter 22: Cost Reduction. Types of Reports Used for
Cost Reduction Analysis. Spend Analysis Overview. Spend Database. Supplier
Consolidation Analysis. Parts Consolidation Analysis. Maintenance, Repair,
and Operations Item Analysis. Spend Compliance. Spend Analysis Reports.
Workforce Reduction Analysis. Workforce Reduction Issues. Workforce
Reduction Alternatives. 5S Analysis. Check Sheets. Error Quantification.
Fixed Cost Analysis. Ishikawa Diagrams. Value Stream Mapping. Waste
Analysis. Chapter 23: Taxes. Tax Strategy. Tax Organization. Role of the
Tax Manager. Tax Records. Tax versus Book Accounting. Sales and Use Taxes.
Proper Classification of Accounts. Chapter 24: 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. Appendix New Controller Checklist. About the
Author. Index.
Preface. Chapter 1: The Controller's Job. 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. Fraud. Auditing for Fraud. Notes. 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. Additional Budget
Modeling Topics. 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. 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. Responsibility
Accounting. "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 Capital. Dividend Policy. Long-Term
Equity Planning. Repurchasing Common Shares. Capital Stock Records. Chapter
17: Operational Accounting. Create Departmental Job Descriptions. Create a
Departmental Training Program. Clear Out Excess Documentation. Streamline
the Accounting Workflow. Document All Major Processes. Schedule the
Department. Correct the Underlying Causes of Errors. Use of Best Practices.
Outsourcing Selected Accounting Functions. Chapter 18: The Fast Close.
Different Types of Fast Close. How to Achieve a Fast Close. Enhanced
Closing Process. Summary. Chapter 19: SEC Filings. Form 8-K. Annual 10-K
and Quarterly 10-Q Reports. Timing of Annual and Quarterly Report Filings.
Form S-1. Form S-3. Form S-8. Forms Requiring Payment to the SEC. Fedwire
Payments. Chapter 20: Performance Measurements and Trends. Performance
Measurements. Trends. Interrelationship of Ratios. Just-in-Time Ratios.
Chapter 21: Financial Analysis. Analyzing Financial Statements. Analyzing
Working Capital. Analyzing Financing Options. Services Profitability
Analysis. The Throughput Analysis Model. Production Outsourcing Decision.
New Product Decision. Chapter 22: Cost Reduction. Types of Reports Used for
Cost Reduction Analysis. Spend Analysis Overview. Spend Database. Supplier
Consolidation Analysis. Parts Consolidation Analysis. Maintenance, Repair,
and Operations Item Analysis. Spend Compliance. Spend Analysis Reports.
Workforce Reduction Analysis. Workforce Reduction Issues. Workforce
Reduction Alternatives. 5S Analysis. Check Sheets. Error Quantification.
Fixed Cost Analysis. Ishikawa Diagrams. Value Stream Mapping. Waste
Analysis. Chapter 23: Taxes. Tax Strategy. Tax Organization. Role of the
Tax Manager. Tax Records. Tax versus Book Accounting. Sales and Use Taxes.
Proper Classification of Accounts. Chapter 24: 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. Appendix New Controller Checklist. About the
Author. Index.
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. Fraud. Auditing for Fraud. Notes. 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. Additional Budget
Modeling Topics. 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. 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. Responsibility
Accounting. "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 Capital. Dividend Policy. Long-Term
Equity Planning. Repurchasing Common Shares. Capital Stock Records. Chapter
17: Operational Accounting. Create Departmental Job Descriptions. Create a
Departmental Training Program. Clear Out Excess Documentation. Streamline
the Accounting Workflow. Document All Major Processes. Schedule the
Department. Correct the Underlying Causes of Errors. Use of Best Practices.
Outsourcing Selected Accounting Functions. Chapter 18: The Fast Close.
Different Types of Fast Close. How to Achieve a Fast Close. Enhanced
Closing Process. Summary. Chapter 19: SEC Filings. Form 8-K. Annual 10-K
and Quarterly 10-Q Reports. Timing of Annual and Quarterly Report Filings.
Form S-1. Form S-3. Form S-8. Forms Requiring Payment to the SEC. Fedwire
Payments. Chapter 20: Performance Measurements and Trends. Performance
Measurements. Trends. Interrelationship of Ratios. Just-in-Time Ratios.
Chapter 21: Financial Analysis. Analyzing Financial Statements. Analyzing
Working Capital. Analyzing Financing Options. Services Profitability
Analysis. The Throughput Analysis Model. Production Outsourcing Decision.
New Product Decision. Chapter 22: Cost Reduction. Types of Reports Used for
Cost Reduction Analysis. Spend Analysis Overview. Spend Database. Supplier
Consolidation Analysis. Parts Consolidation Analysis. Maintenance, Repair,
and Operations Item Analysis. Spend Compliance. Spend Analysis Reports.
Workforce Reduction Analysis. Workforce Reduction Issues. Workforce
Reduction Alternatives. 5S Analysis. Check Sheets. Error Quantification.
Fixed Cost Analysis. Ishikawa Diagrams. Value Stream Mapping. Waste
Analysis. Chapter 23: Taxes. Tax Strategy. Tax Organization. Role of the
Tax Manager. Tax Records. Tax versus Book Accounting. Sales and Use Taxes.
Proper Classification of Accounts. Chapter 24: 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. Appendix New Controller Checklist. About the
Author. Index.