The controller's function the work of the managerial accountant
"This book provides an overview of the functions and responsibilities of the controller/management accountant in a corporation. A controller is the chief accounting executive of a corporation whose chief responsibilities include: (1) planning and control (i.e., budgeting), (2) financial reporti...
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| Format: | eBook |
| Language: | Inglés |
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Hoboken, N.J. :
Wiley
2011.
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| Edition: | 4th ed |
| Series: | Wiley corporate F & A series.
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| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009628362406719 |
Table of Contents:
- The Controller's Function: The Work of the Managerial Accountant; Contents; Preface; 1 The Controller's Job; MAIN JOB FUNCTIONS; JOB DESCRIPTION; JOB QUALIFICATIONS; ORGANIZATIONAL STRUCTURE OF THE ACCOUNTING DEPARTMENT; ETHICS; 2 Internal Control; BASIC ELEMENTS; CONTROLS TO USE IN YOUR BUSINESS; ELEMENTS OF INTERNAL ACCOUNTING CONTROL; LEVELS OF CONTROLS; FRAUD; AUDITING FOR FRAUD; NOTES; 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 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; 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; 6 Sales
- ROLE OF THE CONTROLLER SALES ANALYSIS; SALES STANDARDS; SALES REPORTS; PRODUCT PRICING; 7 Distribution Expenses; ROLE OF THE SALES MANAGER; ANALYZING DISTRIBUTION COSTS; ANALYZING BY APPLICATION; SETTING THE DISTRIBUTION BUDGET; 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; 9 Overhead; NEED FOR OVERHEAD CONTROLS; RESPONSIBILITIES OF THE CONTROLLER
- ACCOUNT CLASSIFICATIONS FIXED AND VARIABLE COSTS; COST ALLOCATION; CONTROLLING OVERHEAD; PRODUCTION REPORTS; 10 General and Administrative Expenses; FUNCTIONS INVOLVED; ACCOUNTING FOR AND ALLOCATING ADMINISTRATIVE EXPENSES; RESPONSIBILITY ACCOUNTING; ''UNIQUE'' EXPENSES; CONTROLLING COSTS; 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; 12 Receivables; FUNCTIONS OF THE CREDIT DEPARTMENT; SHORTENING THE RECEIVABLES CYCLE
- RESERVE FOR DOUBTFUL ACCOUNTS RECEIVABLES FRAUD AND CONTROL; 13 Inventory; INVENTORY MANAGEMENT SYSTEMS; INVENTORY TRACKING; PHYSICAL INVENTORY PROCEDURE; INVENTORY VALUATION; INVENTORY FRAUD AND CONTROLS; 14 Property, Plant, and Equipment; ROLE OF THE CONTROLLER; CAPITAL BUDGETING; POST PROJECT APPRAISALS; OTHER ASPECTS OF FIXED ASSETS; 15 Liabilities; OBJECTIVES; CONTROLS; CREDIT AGREEMENT PROVISIONS; DEBT CAPACITY; BOND RATINGS; LEVERAGE; 16 Equity; ROLE OF THE CONTROLLER; COST OF CAPITAL; DIVIDEND POLICY; LONG-TERM EQUITY PLANNING; REPURCHASING COMMON SHARES; CAPITAL STOCK RECORDS
- 17 Operational Accounting
