{"product_id":"the-controllers-function-the-work-of-the-managerial-accountant-hardback-9780470937426","title":"The Controller's Function; The Work of the Managerial Accountant (Hardback) 9780470937426","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eThe Controller's Function\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eThe Work of the Managerial Accountant\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eSteven M. Bragg (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780470937426, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 11 March 2011\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e496 pages, Charts: 0 B\u0026amp;W, 0 Color; Drawings: 0 B\u0026amp;W, 0 Color; Exhibits: 143 B\u0026amp;W, 0 Color; Graphs: 0 B\u0026amp;W, 0 Color\u003cbr\u003e23.6 x 15.9 x 3.8 cm, 0.735 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cb\u003eThe go-to resource managerial accountants can turn to for sustaining their company's competitive advantage\u003c\/b\u003e  \u003cp\u003eFrom flex budgeting to detailing the more sophisticated skills like throughput analysis for capital investments and the fast close for public companies, \u003ci\u003eThe Controller's Function, Fourth Edition\u003c\/i\u003e offers numerous real-world examples, expertly balancing both the technical and managerial sides of the job.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eProvides an overview of the functions and responsibilities of the controller\/management accountant in a corporation\u003c\/li\u003e \u003cli\u003eExplores how controllers can better perform their jobs\u003c\/li\u003e \u003cli\u003eOffers a solid foundation for those who are new to this area\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eComprehensive and practical, this book fully defines the role, functions and responsibilities of the managerial accountant in a corporation.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003ePreface xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: The Controller’s Job 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eMain Job Functions 1\u003c\/p\u003e \u003cp\u003eJob Description 2\u003c\/p\u003e \u003cp\u003eJob Qualifications 5\u003c\/p\u003e \u003cp\u003eOrganizational Structure of the Accounting Department 6\u003c\/p\u003e \u003cp\u003eEthics 11\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Internal Control 13\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBasic Elements 13\u003c\/p\u003e \u003cp\u003eControls to Use in Your Business 20\u003c\/p\u003e \u003cp\u003eElements of Internal Accounting Control 48\u003c\/p\u003e \u003cp\u003eLevels of Controls 49\u003c\/p\u003e \u003cp\u003eFraud 50\u003c\/p\u003e \u003cp\u003eAuditing for Fraud 54\u003c\/p\u003e \u003cp\u003eNotes 55\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Planning and the Strategic Plan 56\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStrategic Plan Overview 56\u003c\/p\u003e \u003cp\u003eSystem of Plans 59\u003c\/p\u003e \u003cp\u003ePlanning Cycle 60\u003c\/p\u003e \u003cp\u003ePlanning Roles 62\u003c\/p\u003e \u003cp\u003ePlanning Timing and the Planning Period 63\u003c\/p\u003e \u003cp\u003eBusiness Mission 65\u003c\/p\u003e \u003cp\u003eDeveloping Long-Range Objectives 67\u003c\/p\u003e \u003cp\u003eDeveloping Long-Range Strategies 69\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Long-Range Financial Plan 73\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eLayout and Purpose 73\u003c\/p\u003e \u003cp\u003eTrends of Revenues and Profits 75\u003c\/p\u003e \u003cp\u003eCapital Investments 76\u003c\/p\u003e \u003cp\u003eCash Flows and Financing Requirements 77\u003c\/p\u003e \u003cp\u003eRisk Analysis 78\u003c\/p\u003e \u003cp\u003eBreakdown by Business Unit\/Product Line\/Geography 81\u003c\/p\u003e \u003cp\u003eFinancial Position 81\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Annual Plan 87\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSystem of Plans 87\u003c\/p\u003e \u003cp\u003eAdditional Budget Modeling Topics 100\u003c\/p\u003e \u003cp\u003eAnnual Planning Cycle 102\u003c\/p\u003e \u003cp\u003eRole of the Controller 103\u003c\/p\u003e \u003cp\u003eSales Planning: The Base of All Business Plans 103\u003c\/p\u003e \u003cp\u003eSteps in Developing the Near-Term Sales Plan 104\u003c\/p\u003e \u003cp\u003eMethods for Determining the Sales Forecast 105\u003c\/p\u003e \u003cp\u003eChanges in the Sales Mixture 109\u003c\/p\u003e \u003cp\u003eChanges in the Sales Price 111\u003c\/p\u003e \u003cp\u003eChanges in the Cost 112\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Sales 114\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRole of the Controller 114\u003c\/p\u003e \u003cp\u003eSales Analysis 116\u003c\/p\u003e \u003cp\u003eSales Standards 120\u003c\/p\u003e \u003cp\u003eSales Reports 122\u003c\/p\u003e \u003cp\u003eProduct Pricing 125\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Distribution Expenses 132\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRole of the Sales Manager 133\u003c\/p\u003e \u003cp\u003eAnalyzing Distribution Costs 133\u003c\/p\u003e \u003cp\u003eAnalyzing by Application 135\u003c\/p\u003e \u003cp\u003eSetting the Distribution Budget 141\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: Direct Materials and Labor 148\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eObjectives 148\u003c\/p\u003e \u003cp\u003eRole of the Controller 149\u003c\/p\u003e \u003cp\u003eTypes of Cost Systems 152\u003c\/p\u003e \u003cp\u003eMeasuring Direct Material Costs 153\u003c\/p\u003e \u003cp\u003eControlling Direct Material Costs 154\u003c\/p\u003e \u003cp\u003eControlling Direct Material Quantities 155\u003c\/p\u003e \u003cp\u003eMeasuring Direct Labor Costs 158\u003c\/p\u003e \u003cp\u003eControlling Direct Labor Costs 159\u003c\/p\u003e \u003cp\u003eTarget Costing 165\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: Overhead 167\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNeed for Overhead Controls 168\u003c\/p\u003e \u003cp\u003eResponsibilities of the Controller 169\u003c\/p\u003e \u003cp\u003eAccount Classifications 170\u003c\/p\u003e \u003cp\u003eFixed and Variable Costs 172\u003c\/p\u003e \u003cp\u003eCost Allocation 178\u003c\/p\u003e \u003cp\u003eControlling Overhead 186\u003c\/p\u003e \u003cp\u003eProduction Reports 190\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: General and Administrative Expenses 193\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFunctions Involved 193\u003c\/p\u003e \u003cp\u003eAccounting for and Allocating Administrative Expenses 194\u003c\/p\u003e \u003cp\u003eResponsibility Accounting 196\u003c\/p\u003e \u003cp\u003e“Unique” Expenses 197\u003c\/p\u003e \u003cp\u003eControlling Costs 199\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: Cash and Investments 202\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eObjectives of Cash Management 202\u003c\/p\u003e \u003cp\u003eRole of the Controller 203\u003c\/p\u003e \u003cp\u003eCash Collections 204\u003c\/p\u003e \u003cp\u003eCash Disbursements 207\u003c\/p\u003e \u003cp\u003eInvestment of Short-Term Funds 208\u003c\/p\u003e \u003cp\u003eAccounting for Records of Investment 210\u003c\/p\u003e \u003cp\u003eCash and Investment Controls 214\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 12: Receivables 221\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFunctions of the Credit Department 221\u003c\/p\u003e \u003cp\u003eShortening the Receivables Cycle 225\u003c\/p\u003e \u003cp\u003eReserve for Doubtful Accounts 227\u003c\/p\u003e \u003cp\u003eReceivables Fraud and Control 227\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 13: Inventory 229\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInventory Management Systems 229\u003c\/p\u003e \u003cp\u003eInventory Tracking 235\u003c\/p\u003e \u003cp\u003ePhysical Inventory Procedure 241\u003c\/p\u003e \u003cp\u003eInventory Valuation 244\u003c\/p\u003e \u003cp\u003eInventory Fraud and Controls 247\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 14: Property, Plant, and Equipment 251\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRole of the Controller 252\u003c\/p\u003e \u003cp\u003eCapital Budgeting 253\u003c\/p\u003e \u003cp\u003ePostproject Appraisals 267\u003c\/p\u003e \u003cp\u003eOther Aspects of Fixed Assets 268\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 15: Liabilities 271\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eObjectives 271\u003c\/p\u003e \u003cp\u003eControls 272\u003c\/p\u003e \u003cp\u003eCredit Agreement Provisions 274\u003c\/p\u003e \u003cp\u003eDebt Capacity 275\u003c\/p\u003e \u003cp\u003eBond Ratings 276\u003c\/p\u003e \u003cp\u003eLeverage 278\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 16: Equity 281\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRole of the Controller 281\u003c\/p\u003e \u003cp\u003eCost of Capital 282\u003c\/p\u003e \u003cp\u003eDividend Policy 290\u003c\/p\u003e \u003cp\u003eLong-Term Equity Planning 291\u003c\/p\u003e \u003cp\u003eRepurchasing Common Shares 298\u003c\/p\u003e \u003cp\u003eCapital Stock Records 299\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 17: Operational Accounting 301\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCreate Departmental Job Descriptions 301\u003c\/p\u003e \u003cp\u003eCreate a Departmental Training Program 303\u003c\/p\u003e \u003cp\u003eClear Out Excess Documentation 306\u003c\/p\u003e \u003cp\u003eStreamline the Accounting Workflow 307\u003c\/p\u003e \u003cp\u003eDocument All Major Processes 309\u003c\/p\u003e \u003cp\u003eSchedule the Department 310\u003c\/p\u003e \u003cp\u003eCorrect the Underlying Causes of Errors 312\u003c\/p\u003e \u003cp\u003eUse of Best Practices 314\u003c\/p\u003e \u003cp\u003eOutsourcing Selected Accounting Functions 316\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 18: The Fast Close 322\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDifferent Types of Fast Close 323\u003c\/p\u003e \u003cp\u003eHow to Achieve a Fast Close 324\u003c\/p\u003e \u003cp\u003eEnhanced Closing Process 339\u003c\/p\u003e \u003cp\u003eSummary 339\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 19: SEC Filings 341\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eForm 8-K 341\u003c\/p\u003e \u003cp\u003eAnnual 10-K and Quarterly 10-Q Reports 348\u003c\/p\u003e \u003cp\u003eTiming of Annual and Quarterly Report Filings 350\u003c\/p\u003e \u003cp\u003eForm S- 1 351\u003c\/p\u003e \u003cp\u003eForm S- 3 352\u003c\/p\u003e \u003cp\u003eForm S- 8 353\u003c\/p\u003e \u003cp\u003eForms Requiring Payment to the SEC 354\u003c\/p\u003e \u003cp\u003eFedwire Payments 355\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 20: Performance Measurements and Trends 356\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePerformance Measurements 357\u003c\/p\u003e \u003cp\u003eTrends 373\u003c\/p\u003e \u003cp\u003eInterrelationship of Ratios 375\u003c\/p\u003e \u003cp\u003eJust-in-Time Ratios 375\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 21: Financial Analysis 378\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAnalyzing Financial Statements 378\u003c\/p\u003e \u003cp\u003eAnalyzing Working Capital 385\u003c\/p\u003e \u003cp\u003eAnalyzing Financing Options 391\u003c\/p\u003e \u003cp\u003eServices Profitability Analysis 394\u003c\/p\u003e \u003cp\u003eThe Throughput Analysis Model 397\u003c\/p\u003e \u003cp\u003eProduction Outsourcing Decision 399\u003c\/p\u003e \u003cp\u003eNew Product Decision 401\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 22: Cost Reduction 404\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTypes of Reports Used for Cost Reduction Analysis 404\u003c\/p\u003e \u003cp\u003eSpend Analysis Overview 408\u003c\/p\u003e \u003cp\u003eSpend Database 409\u003c\/p\u003e \u003cp\u003eSupplier Consolidation Analysis 410\u003c\/p\u003e \u003cp\u003eParts Consolidation Analysis 412\u003c\/p\u003e \u003cp\u003eMaintenance, Repair, and Operations Item Analysis 412\u003c\/p\u003e \u003cp\u003eSpend Compliance 413\u003c\/p\u003e \u003cp\u003eSpend Analysis Reports 414\u003c\/p\u003e \u003cp\u003eWorkforce Reduction Analysis 417\u003c\/p\u003e \u003cp\u003eWorkforce Reduction Issues 421\u003c\/p\u003e \u003cp\u003eWorkforce Reduction Alternatives 422\u003c\/p\u003e \u003cp\u003e5S Analysis 423\u003c\/p\u003e \u003cp\u003eCheck Sheets 424\u003c\/p\u003e \u003cp\u003eError Quantification 424\u003c\/p\u003e \u003cp\u003eFixed Cost Analysis 426\u003c\/p\u003e \u003cp\u003eIshikawa Diagrams 427\u003c\/p\u003e \u003cp\u003eValue Stream Mapping 427\u003c\/p\u003e \u003cp\u003eWaste Analysis 430\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 23: Taxes 432\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTax Strategy 433\u003c\/p\u003e \u003cp\u003eTax Organization 434\u003c\/p\u003e \u003cp\u003eRole of the Tax Manager 436\u003c\/p\u003e \u003cp\u003eTax Records 437\u003c\/p\u003e \u003cp\u003eTax versus Book Accounting 440\u003c\/p\u003e \u003cp\u003eSales and Use Taxes 441\u003c\/p\u003e \u003cp\u003eProper Classification of Accounts 442\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 24: Selecting a Financial Information System 444\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eReasons to Purchase Software 445\u003c\/p\u003e \u003cp\u003eDefining Systems Requirements 445\u003c\/p\u003e \u003cp\u003eExisting System Documentation 448\u003c\/p\u003e \u003cp\u003eJoint Sessions 449\u003c\/p\u003e \u003cp\u003ePreparing the Request for Proposal 452\u003c\/p\u003e \u003cp\u003eDistribution of the Request for Proposal 457\u003c\/p\u003e \u003cp\u003eReview of the Vendor’s Completed Proposal 458\u003c\/p\u003e \u003cp\u003eReference Calls 462\u003c\/p\u003e \u003cp\u003eDemonstration 463\u003c\/p\u003e \u003cp\u003eSite Visits 463\u003c\/p\u003e \u003cp\u003eCost of the System 464\u003c\/p\u003e \u003cp\u003eFinal Selection 465\u003c\/p\u003e \u003cp\u003eContract Negotiations 465\u003c\/p\u003e \u003cp\u003ePostimplementation Review 466\u003c\/p\u003e \u003cp\u003eAppendix New Controller Checklist 469\u003c\/p\u003e \u003cp\u003eAbout the Author 477\u003c\/p\u003e \u003cp\u003eIndex 479\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52278119039256,"sku":"9780470937426","price":54.85,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9780470937426.jpg?v=1781458430","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/the-controllers-function-the-work-of-the-managerial-accountant-hardback-9780470937426","provider":"Freshly Printed Books","version":"1.0","type":"link"}