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Controllership: The Work Of The Managerial Accountant, 8Th Edition
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商品簡介
Today's controllers are no longer seen as technicians who process transactions; they are now seen as business executives with a wide-ranging knowledge of total business operations, best practices, and corporate strategy. Providing a comprehensive overview of the roles and responsibilities of controllers in today's environment, this Eighth Edition of Controllership continues to provide controllers and vice presidents of finance with all aspects of management accounting from the controller's perspective, including internal control, profit planning, cost control, inventory, and financial disclosure.
作者簡介
Steven M. Bragg, CPA, CMA, CIA, CPIM, (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 25 books primarily targeted toward controllers 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.
目次
About the Author xvii
Preface xix
PART I THE BROAD MANAGEMENT ASPECTS OF CONTROLLERSHIP 1
CHAPTER 1 Accounting in the Corporation 3
CHAPTER 2 Controller's Responsibilities 13
CHAPTER 3 Cost Accounting and Costing Systems 23
CHAPTER 4 Ratio and Trend Analysis 57
CHAPTER 5 Internal Control Systems 89
CHAPTER 6 Internal Audit Function 113
CHAPTER 7 Recruiting, Training, and Supervision 123
CHAPTER 8 Controller's Role in Investor Relations 137
PART II THE PLANNING FUNCTION OF CONTROLLERSHIP 151
CHAPTER 9 Business Plans and Planning: Interrelationship of Plans, Strategic Planning 153
CHAPTER 10 Financial Impact of the Strategic Plan: Long-Range Financial Plan 181
CHAPTER 11 Profit Planning: Annual Plan 201
CHAPTER 12 Profit Planning: Supporting Financial Analysis for the Annual Plan 225
CHAPTER 13 Taxation Planning 259
PART III PLANNING AND CONTROLLING OPERATIONS 275
CHAPTER 14 General Discussion of Standards 277
CHAPTER 15 Planning and Control of Sales 295
CHAPTER 16 Planning and Control of Marketing Expenses 339
CHAPTER 17 Planning and Control of Manufacturing Costs: Direct Material and Direct Labor 367
CHAPTER 18 Planning and Control of Manufacturing Costs: Manufacturing Expenses 389
CHAPTER 19 Planning and Control of Research and Development Expenses 425
CHAPTER 20 Financial Planning and Control in a Service Company 447
CHAPTER 21 Planning and Control of General and Administrative Expenses 461
CHAPTER 22 Payroll 477
PART IV PLANNING AND CONTROL OF THE BALANCE SHEET 499
CHAPTER 23 Planning and Control of Cash and Short-Term Investments 501
CHAPTER 24 Planning and Control of Customer Credit and Receivables 533
CHAPTER 25 Planning and Control of Inventories 553
CHAPTER 26 Accounting and Reporting for Selected Investments and Employee Benefit Plans 585
CHAPTER 27 Planning and Control of Plant and Equipment or Capital Assets 601
CHAPTER 28 Management of Liabilities 637
CHAPTER 29 Management of Shareholders’ Equity 659
PART V FINANCIAL AND RELATED REPORTS 683
CHAPTER 30 Internal Management Reports 685
CHAPTER 31 External Reporting 705
PART VI SOME ADMINISTRATIVE AND SPECIAL ASPECTS OF THE CONTROLLER'S DEPARTMENT 719
CHAPTER 32 Mergers and Acquisitions 721
CHAPTER 33 The Reporting Period and How to Close It 763
CHAPTER 34 Inventory Tracking 781
CHAPTER 35 Tax Records and Procedures 797
Index 807
Preface xix
PART I THE BROAD MANAGEMENT ASPECTS OF CONTROLLERSHIP 1
CHAPTER 1 Accounting in the Corporation 3
CHAPTER 2 Controller's Responsibilities 13
CHAPTER 3 Cost Accounting and Costing Systems 23
CHAPTER 4 Ratio and Trend Analysis 57
CHAPTER 5 Internal Control Systems 89
CHAPTER 6 Internal Audit Function 113
CHAPTER 7 Recruiting, Training, and Supervision 123
CHAPTER 8 Controller's Role in Investor Relations 137
PART II THE PLANNING FUNCTION OF CONTROLLERSHIP 151
CHAPTER 9 Business Plans and Planning: Interrelationship of Plans, Strategic Planning 153
CHAPTER 10 Financial Impact of the Strategic Plan: Long-Range Financial Plan 181
CHAPTER 11 Profit Planning: Annual Plan 201
CHAPTER 12 Profit Planning: Supporting Financial Analysis for the Annual Plan 225
CHAPTER 13 Taxation Planning 259
PART III PLANNING AND CONTROLLING OPERATIONS 275
CHAPTER 14 General Discussion of Standards 277
CHAPTER 15 Planning and Control of Sales 295
CHAPTER 16 Planning and Control of Marketing Expenses 339
CHAPTER 17 Planning and Control of Manufacturing Costs: Direct Material and Direct Labor 367
CHAPTER 18 Planning and Control of Manufacturing Costs: Manufacturing Expenses 389
CHAPTER 19 Planning and Control of Research and Development Expenses 425
CHAPTER 20 Financial Planning and Control in a Service Company 447
CHAPTER 21 Planning and Control of General and Administrative Expenses 461
CHAPTER 22 Payroll 477
PART IV PLANNING AND CONTROL OF THE BALANCE SHEET 499
CHAPTER 23 Planning and Control of Cash and Short-Term Investments 501
CHAPTER 24 Planning and Control of Customer Credit and Receivables 533
CHAPTER 25 Planning and Control of Inventories 553
CHAPTER 26 Accounting and Reporting for Selected Investments and Employee Benefit Plans 585
CHAPTER 27 Planning and Control of Plant and Equipment or Capital Assets 601
CHAPTER 28 Management of Liabilities 637
CHAPTER 29 Management of Shareholders’ Equity 659
PART V FINANCIAL AND RELATED REPORTS 683
CHAPTER 30 Internal Management Reports 685
CHAPTER 31 External Reporting 705
PART VI SOME ADMINISTRATIVE AND SPECIAL ASPECTS OF THE CONTROLLER'S DEPARTMENT 719
CHAPTER 32 Mergers and Acquisitions 721
CHAPTER 33 The Reporting Period and How to Close It 763
CHAPTER 34 Inventory Tracking 781
CHAPTER 35 Tax Records and Procedures 797
Index 807
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