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Produktbild: The Essential Controller

The Essential Controller An Introduction to What Every Financial Manager Must Know

Aus der Reihe Wiley Corporate F&A

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Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

10.04.2012

Verlag

John Wiley & Sons Inc

Seitenzahl

288

Maße (L/B/H)

22,9/15,2/1,6 cm

Gewicht

421 g

Auflage

2nd edition

Sprache

Englisch

ISBN

978-1-118-16997-1

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

10.04.2012

Verlag

John Wiley & Sons Inc

Seitenzahl

288

Maße (L/B/H)

22,9/15,2/1,6 cm

Gewicht

421 g

Auflage

2nd edition

Sprache

Englisch

ISBN

978-1-118-16997-1

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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Die Leseprobe wird geladen.
  • Produktbild: The Essential Controller
  • Preface ix

    Chapter 1 Accounting in the Corporation 1

    Importance of This Chapter 1

    Tasks of the Accounting Function 2

    Role of the Accounting Function 5

    Role of the Controller 6

    Impact of Ethics on the Accounting Role 8

    Evolving Role of Accounting 12

    Chapter 2 Controller's Responsibilities 13

    Importance of This Chapter 13

    Variations on the Title 14

    Planning Function 14

    Control Function 16

    Reporting Function 17

    Accounting Function 17

    Additional Controller Functions in Smaller Companies 18

    Controller's Job Description 22

    Relationship of the Controller to the Chief Financial Of cer 24

    Future Changes in the Controller's Origins and Responsibilities 26

    Managing Rapid Growth 28

    Chapter 3 Chief Financial Of cer: From Controller to Facilitator of Change 31

    Importance of This Chapter 31

    Understanding What Chief Executive Of cers Want 32

    Task of the CFO 32

    Develop and Communicate a Compelling Finance Agenda 33

    Build a Commitment to Change within Finance 36

    Change Executive Management Practices 40

    Enlist the Support of the Chief Executive Of cer 42

    Mobilize the Organization 44

    Institutionalize Continuous Improvement 46

    Chapter 4 Operational Accounting 49

    Importance of This Chapter 49

    Create Departmental Job Descriptions 50

    Create a Departmental Training Program 52

    Clear Out Excess Documentation 55

    Streamline the Accounting Work- ow 56

    Document All Major Processes 58

    Correct the Underlying Causes of Errors 59

    Use Best Practices 62

    Outsource Selected Accounting Functions 64

    Chapter 5 Cost Accounting and Costing Systems 71

    Importance of This Chapter 71

    Purpose of Cost Accounting Information 72

    Input: Data Collection Systems 73

    Processing: Data Summarization Systems 77

    Processing: Job Costing 79

    Processing: Process Costing 87

    Processing: Standard Costing 90

    Processing: Direct Costing 93

    Processing: Throughput Costing 96

    Processing: Activity-based costing 101

    Processing: Target Costing 103

    Outputs: Cost Variances 107

    Chapter 6 Ratio and Trend Analysis 113

    Importance of This Chapter 113

    How to Use Ratios and Trends 114

    A Caveat 115

    Measures for Pro tability 118

    Measures for the Balance Sheet 122

    Measures for Growth 128

    Measures for Cash Flow 129

    Measures for Non nancial Performance 132

    Interrelationship of Ratios 152

    Setting Up a System of Ratios and Trend Analyses 154

    Chapter 7 Internal Control Systems 157

    Importance of This Chapter 157

    Objectives 158

    Responsibility for Internal Controls 159

    Examples of Internal Controls 161

    When to Eliminate Controls 164

    Types of Fraud 167

    Preventing Fraud 169

    How to Deal with a Fraud Situation 174

    Foreign Corrupt Practices Act 176

    Chapter 8 The Fast Close 179

    Importance of This Chapter 179

    Different Types of Fast Close 180

    How to Achieve a Fast Close 181

    Enhanced Closing Process 196

    Chapter 9 Internal Audit Function 197

    Importance of This Chapter 197

    Reporting Relationships 198

    Composition of the Audit Committee 199

    Role of the Audit Committee 201

    Internal Audit Objectives 203

    Internal Audit Activities 206

    Managing the Internal Audit Function 209

    Chapter 10 Recruiting, Training, and Supervision 215

    Importance of This Chapter 215

    Recruiting Sources 216

    Factors to Consider When Recruiting 219

    Factors to Consider When Promoting 221

    Importance of Reduced Turnover 223

    Importance of Developing Career Plans for Employees 228

    Importance of Communications with Employees 231

    How to Motivate Employees 233

    Chapter 11 Controller's Role in Investor Relations 235

    Importance of This Chapter 235

    Objectives of the Investor Relations Function 236

    Evolving Nature of the Function 237

    Communication Vehicles for

    Investor Relations 238

    Investor Relations Message Recipients 239

    Information Needs of the Financial Analyst 240

    Information Needs of Other Groups 243

    Disclosure Policy 243

    Organization Structure for Investor Relations 245

    Role of the Controller and Other Principals 246

    Some Suggested Financial Market Objectives 250

    Some Suggested Methods 251

    Chapter 12 Taxation Strategy 253

    Importance of This Chapter 253

    Accumulated Earnings Tax 255

    Cash Method of Accounting 256

    Inventory Valuation 257

    Mergers and Acquisitions 258

    Net Operating Loss Carryforwards 259

    Nexus 261

    Project Costing 262

    Property Taxes 262

    S Corporation 263

    Sales and Use Taxes 264

    Transfer Pricing 266

    Unemployment Taxes 269

    About the Author 271

    Index 273