Janice M. Roehl-Anderson, Steven M. Bragg / Янис М. Рол-Андерсон, Стивен М. Брэгг - Controllership: The Work of the Managerial Accountant / Финансовый контролер: Работа бухгалтера-менеджера (7th еd. / 7-е изд.)

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Janice M. Roehl-Anderson, Steven M. Bragg / Янис М. Рол-Андерсон, Стивен М. Брэгг - Controllership: The Work of the Managerial Accountant / Финансовый контролер: Работа бухгалтера-менеджера (7th еd. / 7-е изд.)
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Controllership: The Work of the Managerial Accountant / Финансовый контролер: Работа бухгалтера-менеджера (7th еd. / 7-е изд.)
Год: 2004
Автор: Janice M. Roehl-Anderson, Steven M. Bragg / Янис М. Рол-Андерсон, Стивен М. Брэгг
Жанр: Экономика и финансы
Издательство: Wiley
ISBN: 0471281182
Язык: Английский
Формат: PDF
Количество страниц: 1177
Качество: Изначально компьютерное (eBook)
Описание: Полное руководство для работы финасового контролера. Финансовый контролер имеет несколько основных обязанностей. Они включают планирование и контроль (например, бюджетирование), финансовую отчетность и ее интерпретацию, контроль за налогообложением, внутрифирменный аудит и совершенствование системы учета, а также пересмотр результатов внутреннего и внешнего аудита. Данное издание содержит полный обзор всех внутрифирменных обязанностей в компании.
Седьмое издание содержит новые и переработанные главы, касающиеся оценки запасов, примеров из бухгалтерской практики, планирования, стратегического планирования, налогового планирования.
Вместо описания государственных и профессиональных стандартов в книге сделан акцент на отношение к профессиональным обязанностям. Описана роль финансового контролера в компании, финансовые инструменты, налоговые проблемы. Как и в предыдущих изданиях, в книге представлены инструменты, необходимые контролеру для перехода от фактов финансовой деятельности к стратегическому анализу, включающему планирование и контроль.
Седьмое издание является наиболее всеобъемлющим описанием профессии.
Description
The complete guide for today’s controller The controller–the chief accounting executive of a corporation–has several primary responsibilities. These include planning and control (i.e., budgeting), financial reporting and interpreting, tax administration, management-level audits and accounting system development, and overseeing internal and EDP audits. Controllership, Seventh Edition provides a complete overview of all the management-level accountant’s functions in a corporation.
The Seventh Edition features new and revised chapters on e-business, inventory valuation, accounting best practices, business planning, strategic planning, and tax planning. All technology chapters have been brought up to date as well.
Instead of providing a tedious catalog of government and regulatory standards, Controllership, Seventh Edition emphasizes how to meet job requirements. The focus remains on what role the controller should play in the company, with discussion outlining major accounting processes, financial tools, and pertinent tax issues. The information is geared to the goal of helping controllers or other accounting-trained financial executives use their technical expertise to lead the growth and development of a business on a sound financial basis. Like earlier editions, the Seventh Edition provides the intellectual tools needed for the controller to evolve from a financial fact recorder to a strategic analyst involved in planning and control. Controllership, Seventh Edition is the most comprehensive guide to today’s profession.
Примеры страниц
Оглавление
About the Authors.
Acknowledgments.
Preface.
PART 1 THE BROAD MANAGEMENT ASPECTS OF CONTROLLERSHIP.
CHAPTER1 ACCOUNTING IN THE CORPORATION.
1.5 Impact of Ethics on the Accounting Role.
CHAPTER5 COST ACCOUNTING AND COSTING SYSTEMS.
∗5.8 Processing: Direct Costing.
CHAPTER8 INTERNAL AUDIT FUNCTION.
8.3A Audit Committee Charter (New).
8.4 Role of the Audit Committee.
PART 2 THE PLANNING FUNCTION OF CONTROLLERSHIP.
CHAPTER 14 PROFIT PLANNING: ANNUAL PLAN.
14.5A Problems with the Annual Plan (New).
14.21A Linking the Bonus Plan to the Budget (New).
CHAPTER 16 TAXATION STRATEGY.
16.15 Management of the Taxation Function (New).
PART 3 PLANNING AND CONTROLLING OPERATIONS.
CHAPTER 18 PLANNING AND CONTROL OF SALES.
18.6 Sales Analysis.
CHAPTER 19 PLANNING AND CONTROL OF MARKETING EXPENSES.
19.3 Overview of Marketing Activities (Revised).
CHAPTER 22 PLANNING AND CONTROL OF RESEARCH AND DEVELOPMENT EXPENSES.
∗22.12 Establishing the R&D Operating Budgets.
22.15 Effectiveness of R&D Effort.
CHAPTER 23 FINANCIAL PLANNING AND CONTROL IN A SERVICE COMPANY.
23.5 Cost Accounting in a Service Organization.
CHAPTER 24 PLANNING AND CONTROL OF GENERAL AND ADMINISTRATIVE EXPENSES.
24.4A Spend Management Systems (New).
CHAPTER 25 PAYROLL.
∗25.12 Cutting Benefit Costs with a Captive Insurance Company (New).
∗25.13 Improving the Payroll Process (New).
25.14 Payroll Measurements (New).
PART 4 PLANNING AND CONTROL OF THE BALANCE SHEET.
CHAPTER 26 PLANNING AND CONTROL OF CASH AND SHORT-TERM INVESTMENTS.
∗26.4 The Cash Forecast.
∗26.4A Daily Bank Reconciliations (New).
∗26.5 Cash Collections.
26.7 Internal Control.
26.10A Variations in Cash Requirements by Industry (New).
CHAPTER 27 PLANNING AND CONTROL OF RECEIVABLES.
27.1 Introduction (Revised).
27.2 Credit Policies, Procedures, and Systems (New).
27.2A Collection Policies, Procedures, and Systems (New).
27.2B Using Credit Prescreening to Reduce Marketing Costs (New).
∗27.2C Issuing Credit on Continuing Service Arrangements (New).
∗27.2D Credit Insurance (New).
27.3A Customer Invoicing Topics (New).
27.4 Collection Task.
27.4A Selling the Bankruptcy Creditor Claim (New).
27.6A Creating a Bad Debt Forecast (New).
CHAPTER 28 PLANNING AND CONTROL OF INVENTORIES.
28.1 Introduction (Revised).
28.2A Inventory Purchasing (New).
28.2B Inventory Receiving and Shipping (New).
28.2C Inventory Storage (New).
28.2D Inventory Picking (New).
28.2E Production Issues Impacting Inventory (New).
∗28.2F Inventory Transactions (New).
∗28.2G Inventory Quantity Management (New).
28.2H Warehouse Layout (New).
28.8A Donating Excess Inventory (New).
28.8B Further Review of Consignment Inventory Issues (New).
∗28.8C Reducing Price Protection Costs (New).
CHAPTER 31 PLANNING AND CONTROL OF PLANT AND EQUIPMENT OR CAPITAL ASSETS.
31.10A Cash Flow Modeling Issues (New).
31.16A Impact of Constraint Analysis (New).
31.17A Using Expected Commercial Value for Project Ranking (New).
31.17B Problems with the Capital Budget Approval Process (New).
CHAPTER 32 MANAGEMENT OF LIABILITIES.
32.4A Management of Accounts Payable (New).
PART 5 FINANCIAL AND RELATED REPORTS.
CHAPTER 35 REPORTS TO SHAREHOLDERS.
35.5A Report of Management’s Responsibilities.
35.8A Issuing Investor Podcasts (New).
35.8B The Disclosure Committee (New).
CHAPTER 36 SECURITIES AND EXCHANGE COMMISSION.
36.7A Implications of the Sarbanes-Oxley Act (New).
36.14A Intentional Delisting (New).
PART 6 COMPUTER SYSTEMS AND RELATED TECHNOLOGY.
CHAPTER 39A LEADING PRACTICES IN TESTING HIGHLY CONFIGURABLE SOFTWARE PACKAGES (NEW).
39A.1 Introduction: Why Test Off-the-Shelf Software Packages?
39A.2 Software Testing: How Much Is Enough?
39A.3 Testing Methodologies: What Should Be Tested, and How?
39A.4 Testing Leading Practices.
39A.5 Conclusion.
CHAPTER 41A MAINTAINING AND UPGRADING ERP FINANCIAL SYSTEMS (NEW).
41A.1 Overview.
41A.2 Current State.
41A.3 Key Strategies to Minimize Cost.
41A.4 Conclusion.
CHAPTER 41B IMPACT OF ENTERPRISE APPLICATIONS ON FINANCE (NEW).
41B.1 How Do These Deployments Affect Me?
41B.2 Pitfalls.
41B.3 What Leads to an Increased Risk Profile?
41B.4 What Can You Do?
41B.5 Conclusion.
CHAPTER 41C DATA COLLECTION SYSTEMS (NEW)
41C.1 Correcting Keystroke Errors.
41C.2 Using Multiple OCR Engines for Data Collection.
41C.3 Document Process Outsourcing.
41C.4 Using Digital Pens for Electronic Data Capture.
41C.5 Automate or Bypass the Mailroom.
CHAPTER 51A LEVERAGING BUSINESS PROCESS MANAGEMENT TECHNOLOGIES FOR SARBANES-OXLEY SECTION.
COMPLIANCE (NEW).
51A.1 Introduction.
51A.2 Essential Features of a Comprehensive BPM Solution.
51A.3 Path to Compliance.
51A.4 Leveraging Investments in BPM Beyond Sarbanes-Oxley.
51A.5 Conclusion.
PART 7 SOME ADMINISTRATIVE AND SPECIAL ASPECTS OF THE CONTROLLER’S DEPARTMENT.
CHAPTER 52 FINANCIAL PLANNING AND ANALYSIS FOR ACQUISITIONS, MERGERS, AND DIVESTMENTS.
52.8 Evaluating the Prospect: In-Depth Analysis.
52.8A Complexity Analysis (New).
52.11 Valuation of an Acquisition.
52.19 Mistakes by Management.
CHAPTER 52A THE MISSING PIECE OF THE MERGER AND ACQUISITION PUZZLE (NEW).
52A.1 Introduction.
52A.2 What Can Be Done to Address These Issues?
52A.3 Conclusion.
CHAPTER 52B WALKING THE MERGER AND ACQUISITION TIGHTROPE—WITH A SAFETY NET (NEW).
52B.1 Introduction.
52B.2 What Is M&A Capability Development and How Can It Help?
52B.3 Conclusion.
CHAPTER 52C THE ROLE OF ERP SYSTEMS IN MERGERS, ACQUISITIONS, AND DIVESTITURES (NEW).
52C.1 Overview.
52C.2 Top Three Separation Activities.
52C.3 Merger, Acquisition, and Divestiture-Specific ERP Considerations.
52C.4 Conclusion.
CHAPTER 52D ACHIEVING INTEGRATION VALUE THROUGH CUSTOMER AND MARKET FOCUS (NEW).
52D.1 Introduction.
52D.2 Eight Tips for Successful Mergers.
52D.3 Conclusion.
CHAPTER 53A KEY DESIGN CONSIDERATIONS FOR ERP-BASED CHART OF ACCOUNTS (NEW).
53A.1 Overview.
53A.2 ERP-Driven Chart of Accounts Design.
53A.3 Evolution of the COA Design.
53A.4 Role of Data Governance.
53A.5 Conclusion.
CHAPTER 54 WORLD-CLASS ACCOUNTING SYSTEMS.
∗54.1A Creating an Accounting Intranet Portal (New).
∗54.1B Answering Queries with an Automated Service Agent (New).
CHAPTER 55 ACCOUNTING BEST PRACTICES.
55.2 Sixty-six Best Practices.
CHAPTER 56 REPORTING PERIOD AND HOW TO CLOSE IT.
56.6 How to Achieve a Fast Close (Revised).
56.6A Summary (New).
CHAPTER 57A EFFECTIVE OFFSHORING: BEYOND LABOR ARBITRAGE (NEW).
57A.1 Source IT from Even Lower-Cost Locations.
57A.2 Move Additional IT Tasks Offshore.
57A.3 Perform IT Tasks More Efficiently.
57A.4 Extend the Concept of Offshoring to Non-IT Functions.
57A.5 Integrate Offshoring Operations .
CHAPTER 57B THE USE OF OUTSOURCING AS A STRATEGIC TOOL BY PRIVATE EQUITY INVESTORS IN CARVE-OUT DEALS (NEW).
57B.1 Challenges.
57B.2 Service Delivery Alternatives.
57B.3 How Outsourcing Addresses PEI Challenges with Carve-outs.
57B.4 What Are the Risks to Be Considered?
57B.5 Conclusion.
CHAPTER 59 RECORDS MANAGEMENT.
59.6 Contract Management Systems (New).
59.7 Using RFID for Accounting Record Keeping (New).
CHAPTER 62 RISK MANAGEMENT.
62.4 Trends In Insurance Coverage.
Index.