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Informationen zum Autor Steven M. Bragg, CPA , has been the chief financial office or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte. He is the author of over thirty 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. Klappentext Quick-reference guidance showing new controllers how to enhance performance while avoiding pitfallsDesigned to give new controllers a firm foundation in the concepts of managing the accounting department, locating GAAP information, and analyzing and knowing what to do with key accounting information, The Essential Controller, Second Edition is the invaluable primer you can turn to for the foundation you need to succeed. Whether your business is large, small, or medium-sized, this volume provides a complete overview of the controller's responsibilities and the role that today's controllers should be playing.* Offers new coverage of finance strategy* Updates taxation strategy* Includes a new controller checklist* Quick reference guide that controllers can turn to* Also by Steven M. Bragg: The Controller's Function: The Work of the Managerial Accountant, Fourth EditionThe Essential Controller, Second Edition is the go-to handbook that you will use every day for dealing with the everyday issues facing today's controllers. Zusammenfassung Provides new controllers with a foundation in the concepts of managing the accounting department, locating GAAP information, and analyzing and knowing what to do with key accounting information. This title also provides an overview of the controller's responsibilities. Inhaltsverzeichnis Preface ix Chapter 1 Accounting in the Corporation 1 Importance of This Chapter 1 Tasks of the Accounting Function 2 Role of the Accounting Function 5 Role of the Controller 6 Impact of Ethics on the Accounting Role 8 Evolving Role of Accounting 12 Chapter 2 Controller's Responsibilities 13 Importance of This Chapter 13 Variations on the Title 14 Planning Function 14 Control Function 16 Reporting Function 17 Accounting Function 17 Additional Controller Functions in Smaller Companies 18 Controller's Job Description 22 Relationship of the Controller to the Chief Financial Of cer 24 Future Changes in the Controller's Origins and Responsibilities 26 Managing Rapid Growth 28 Chapter 3 Chief Financial Of cer: From Controller to Facilitator of Change 31 Importance of This Chapter 31 Understanding What Chief Executive Of cers Want 32 Task of the CFO 32 Develop and Communicate a Compelling Finance Agenda 33 Build a Commitment to Change within Finance 36 Change Executive Management Practices 40 Enlist the Support of the Chief Executive Of cer 42 Mobilize the Organization 44 Institutionalize Continuous Improvement 46 Chapter 4 Operational Accounting 49 Importance of This Chapter 49 Create Departmental Job Descriptions 50 Create a Departmental Training Program 52 Clear Out Excess Documentation 55 Streamline the Accounting Work- ow 56 Document All Major Processes 58 Correct the Underlying Causes of Errors 59 Use Best Practices 62 Outsource Selected Accounting Functions 64 Chapter 5 Cost Accounting and Costing Systems 71 Importance of This Chapter 71 Purpose of Cost Accounting Information 72 Input: Data Collection Systems 73 Processing: Data Summarization Systems 77 Processing: Job Costing 79 Processing: Process Costing 87 Processing: Standard Costing 90 Proce...
