Controllership: The Work of the Managerial Accountant, Eighth Edition By Steven M. Bragg(auth.)
2009 | 812 Pages | ISBN: 0470481986 | PDF | 8 MB
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.Content: Chapter 1 Accounting in the Corporation (pages 1-11): Chapter 2 Controller's Responsibilities (pages 13-22): Chapter 3 Cost Accounting and Costing Systems (pages 23-56): Chapter 4 Ratio and Trend Analysis (pages 57-88): Chapter 5 Internal Control Systems (pages 89-111): Chapter 6 Internal Audit Function (pages 113-121): Chapter 7 Recruiting, Training, and Supervision (pages 123-135): Chapter 8 Controller's Role in Investor Relations (pages 137-150): Chapter 9 Business Plans and Planning: Interrelationship of Plans, Strategic Planning (pages 151-179): Chapter 10 Financial Impact of the Strategic Plan: Long?Range Financial Plan (pages 181-199): Chapter 11 Profit Planning: Annual Plan (pages 201-224): Chapter 12 Profit Planning: Supporting Financial Analysis for the Annual Plan (pages 225-258): Chapter 13 Taxation Planning (pages 259-273): Chapter 14 General Discussion of Standards (pages 275-294): Chapter 15 Planning and Control of Sales (pages 295-337): Chapter 16 Planning and Control of Marketing Expenses (pages 339-365): Chapter 17 Planning and Control of Manufacturing Costs: Direct Material and Direct Labor (pages 367-387): Chapter 18 Planning and Control of Manufacturing Costs: Manufacturing Expenses (pages 389-423): Chapter 19 Planning and Control of Research and Development Expenses (pages 425-446): Chapter 20 Financial Planning and Control in a Service Company (pages 447-460): Chapter 21 Planning and Control of General and Administrative Expenses (pages 461-475): Chapter 22 Payroll (pages 477-497): Chapter 23 Planning and Control of Cash and Short?Term Investments (pages 499-532): Chapter 24 Planning and Control of Customer Credit and Receivables (pages 533-551): Chapter 25 Planning and Control of Inventories (pages 553-584): Chapter 26 Accounting and Reporting for Selected Investments and Employee Benefit Plans (pages 585-600): Chapter 27 Planning and Control of Plant and Equipment or Capital Assets (pages 601-635): Chapter 28 Management of Liabilities (pages 637-657): Chapter 29 Management of Shareholders' Equity (pages 659-682): Chapter 30 Internal Management Reports (pages 683-703): Chapter 31 External Reporting (pages 705-718): Chapter 32 Mergers and Acquisitions (pages 719-762): Chapter 33 The Reporting Period and How to Close It (pages 763-780): Chapter 34 Inventory Tracking (pages 781-796): Chapter 35 Tax Records and Procedures (pages 797-806):