控制器的功能：管理会计的工作　第4版（丛书） The ControllerS Function, Fourth Edition: The Work Of The Managerial Accountant

基本信息

Series:Wiley Corporate F&A

Format:Hardback 496 pages, Charts: 0 B&W, 0 Color; Drawings: 0 B&W, 0 Color; Exhibits: 143 B&W, 0 Color; Graphs: 0 B

Publisher:John Wiley & Sons Inc

Imprint:John Wiley & Sons Inc

Edition:4 ed

ISBN:9780470937426

Published:11 Mar 2011

Weight:734g

Dimensions:232 x 159 x 42 (mm)

页面参数仅供参考，具体以实物为准

书籍简介○

可以求助于资源管理会计师来维持公司的竞争优势

从灵活预算到详细介绍更复杂的技能，例如资本投资的吞吐量分析和上市公司的快速关闭，《财务总监的功能》第四版提供了大量现实世界的示例，熟练地平衡了工作的技术和管理方面。

○概述公司控制者/管理会计师的职能和职责

○探索控制员如何更好地执行其工作

○为该领域的新手提供坚实的基础

本书内容全面、实用，全面界定了企业管理会计师的角色、职能和职责。

The go-to resource managerial accountants can turn to for sustaining their company's competitive advantage

From flex budgeting to detailing the more sophisticated skills like throughput analysis for capital investments and the fast close for public companies, The Controller's Function, Fourth Edition offers numerous real-world examples, expertly balancing both the technical and managerial sides of the job.

Provides an overview of the functions and responsibilities of the controller/management accountant in a corporation

Explores how controllers can better perform their jobs

Offers a solid foundation for those who are new to this area

Comprehensive and practical, this book fully defines the role, functions and responsibilities of the managerial accountant in a corporation.

作者简介

Steven M. Bragg，注册会计师（科罗拉多州 Centennial），曾担任四家公司的首席财务官或财务总监，以及安永会计师事务所的咨询经理和德勤的审计师。 他撰写了 30 多本书籍，主要针对企业财务领导（财务主管、财务主管和首席财务官）及其需求。 布拉格获得本特利学院金融硕士学位、巴布森学院 MBA 学位以及缅因大学经济学学士学位。

Steven M. Bragg, CPA (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 30 books primarily targeted toward corporate financial leaders (controllers, treasurers, and CFOs) 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.

目录

部分目录，仅供参考

Preface xi

Chapter 1: The Controller’s Job 1

Main Job Functions 1

Job Description 2

Job Qualifications 5

Organizational Structure of the Accounting Department 6

Ethics 11

Chapter 2: Internal Control 13

Basic Elements 13

Controls to Use in Your Business 20

Elements of Internal Accounting Control 48

Levels of Controls 49

Fraud 50

Auditing for Fraud 54

Notes 55

Chapter 3: Planning and the Strategic Plan 56

Strategic Plan Overview 56

System of Plans 59

Planning Cycle 60

Planning Roles 62

Planning Timing and the Planning Period 63

Business Mission 65

Developing Long-Range Objectives 67

Developing Long-Range Strategies 69

Chapter 4: Long-Range Financial Plan 73

Layout and Purpose 73

Trends of Revenues and Profits 75

Capital Investments 76

Cash Flows and Financing Requirements 77

Risk Analysis 78

Breakdown by Business Unit/Product Line/Geography 81

Financial Position 81

Chapter 5: Annual Plan 87

System of Plans 87

Additional Budget Modeling Topics 100

Annual Planning Cycle 102

Role of the Controller 103

Sales Planning: The Base of All Business Plans 103

Steps in Developing the Near-Term Sales Plan 104

Methods for Determining the Sales Forecast 105

Changes in the Sales Mixture 109

Changes in the Sales Price 111

Changes in the Cost 112

Chapter 6: Sales 114