紹介
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.
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
