Controller's Guide to Planning and Controlling Operations

ISBN-13: 9780471576808 / Angielski / Twarda / 2004 / 384 str.

Steven M. Bragg

Opis

The Controller's Guide to Planning and Controlling Operations is a comprehensive guide for controllers, CFOs, and budget managers who need to determine: The soundness of sales forecastsThe best approach for setting product pricesThe profitability of customers and market segmentsFederal tax remittance rulesThe impact of a just-in-time system on inventory levels

Packed with clear and realistic strategies, it helps create a coherent framework of financial plans that apply to the full breadth of ongoing corporate control systems, as well as illustrates: When to use labor and materials standards to control manufacturingHow to control research and development costsHow to grant appropriate credit levels to customersHow to set up an effective capital budgeting processHow to create a cost-of-capital calculation

Spis treści

Preface.

1. General Discussion of Accounting/Statistical Standards.

2. Planning and Control of Sales.

3. Planning and Control of Marketing Expenses.

4. Planning and Control of Manufacturing Costs: Direct Material and Direct Labor.

5. Planning and Control of Manufacturing Costs: Manufacturing Expenses.

6. Planning and Control of Research and Development Expenses.

7. Planning and Control of General and Administrative Expenses.

8. Planning and Control of Cash and Short–Term Receivables.

9. Planning and Control of Receivables.

10. Planning and Control of Inventories.

11. Planning and Control of Plant and Equipment of Capital Assets.

12. Planning and Control of Liabilities.

13. Management of Shareholders Equity.

Index.

O autorze

STEVEN M. BRAGG, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of seventeen books.