Controller’s Guide: Roles and Responsibilities for the First Years总会计师手册：第1年 txt umd azw3 下载 fb2 pdf 在线 免费

“This book is an outstanding， indispensable guide that covers the wide range of financial responsibilities facing controllers today。”

Controller’s Guide：Roles and Responsibilities for the First Years provides a complete overview of the functions and responsibilities of the controller in a corporation。This quick-reference guide for everyday issues shows controllers how to enhance their performance while avoiding pitfalls，complete with the latest information on：

* Accounting in the corporation

* Accounting principles and standards

* Cost accounting and costing systems

* Ratio trend analysis

* Internal control systems

* Internal audit function

* Globalization

* Recruiting，training，and supervision

* Controller's role in investor relations

1　Accounting in the Corporation

　Importance of ThiS Chapter

　Tasks of the Accounting Function

　Role of the Accounting Function

　Role of the Control Ier

　Impact of EthiCS on the Accounting Role

　Evolving Role of Accounting

2　Controller’S Responsibilities

　Importance of Th iS Chapter

　Variations on the Title

　Planning Function

　ControI Fu nction

　Reporti ng Function

　Accounting Function

　AdditionaI Controller Functions in SmaIler Companies

　ControlJer’s Job Descrjption

　Relationship of the ControIler to the Chief Financial Officer

　Future Changes in the Controller’s Origins and Responsjbj I ities

Managing Explosive Growth

3 Chief Financial Officer：From Controller

　to Facilitator of Change

　Importance of This Chapter

　Understanding What Chief Executive Officers Want

　Task of the CFO

　DeveIop and Communicate a CompeIIing

Finance Agenda

　BUiId a Commitment to Change within Finance

　Change Executive Management Practices

　EnIist the Support of the Chief Executive Officer

　MobiIize the Organization

　Institutjona Jize Continuous Improvement

4　Accounting Principles and Standards

　Importance of This Chapter

　Committee on Accounting Procedure

　Accounting Principles Board

　FinanciaI ACCOUnting Foundation

　Financia J ACCOUnting Standards Board

　Government ACCOUnting Standards Board

　InternationaI Accounting Standards Board

　Accounting Standa rds

　Accounting Research BUlletins

　OPinions：ACCOUnting PrinciPIes Board

　Interpretations：FASB

　Statements of FinanciaI ACCOUnting Standards：FASB

Statements of FinanciaI ACCOUnting Concepts：FASB

Technica J Bu JIetins：FASB

5 Cost Accounting and Costing Systems

　Importance of ThiS Chapter

　Purpose of Cost ACCOUnting Information

　Input：Data COIIection Systems

　Processing：Data Summarization Systems

　Processing：Job Costing

　Processing：Process Costing

　Processing：Standard Costing

　Processing：Di rect Costing

　Processing：Throughput Costing

　Processing：Activity．Based Costing

　Processing：Target Costing

　Outputs：Cost Variances

6　Ratio and Trend Analysis

　Importance of Th is Chapter

　How to Use Ratios and Trends

　……

7　Internal control systems

8　Internal audit function

9　Globalization ： complexities and opportunities

10　Recruiting, training, and supervision

11　Controller’s role in investor relations

12　Taxation strategy

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书籍介绍

Controllera s Guide: Roles and Responsibilities for the First Years provides a complete overview of the functions and responsibilities of the controller in a corporation. This quick--reference guide for everyday issues shows controllers how to enhance their performance while avoiding pitfalls, complete with the latest information on: aeo Accounting in the corporation aeo Accounting principles and standards aeo Cost accounting and costing systems aeo Ratio trend analysis aeo Internal control systems aeo Internal audit function aeo Globalization aeo Recruiting, training, and supervision aeo Controllera s role in investor relations