Standards for Enterprise Management Control

ISBN-13: 9783662457832 / Angielski / Twarda / 2015 / 161 str.

Xianzhi Zhang

Opis

This book is distributed globally to accommodate international audiences with interests in management control as it applies to Chinese enterprises and cross-border organizations. With continuous academic efforts in the theory and methods of enterprise management control, a growing number of organizations are applying such principles in their operations. We publish this book, Standards for Enterprise Management Control, in order to facilitate the proliferation of management control for commercial practitioners. This book is organized in four parts. Part 1 provides the necessary background and framework for a discussion on enterprise management control standards. Part 2 introduces a basic standard for enterprise management control. Part 3 introduces application guidelines for enterprise management control standards. Part 4 provides case studies on the application of enterprise management control standards.

Spis treści

Part 1 Value and Integral Design of Standards for Enterprise Management Control.- The Background of Formulating the Standards for Enterprise Management Control.- The Connotation and Status of Standards for Enterprise Management Control.- The Value of the Establishment of Standards for Enterprise Management Control.- The Integral Design of the Establishment of Standards for Enterprise Management Control.- The Implementation and Application of Standards for Enterprise Management Control.- Part 2 Basic Standard for Enterprise Management Control.- General Provisions.- Management Control Elements.- Management Control Contents.- Management Control Procedures.- Management Control Modes.- Monitoring and Assessment.- Supplementary Provisions.- Part 3 Application Guidelines for Enterprise Management Control.- Part 4  Cases of Implementing Enterprise Management Control.

O autorze

Xianzhi Zhang, Professor of Accounting and Finance, is vice-dean of Accounting School and director of Sion-German Management Control Research Center at Dongbei University of Finance and Economics (DUFE). He received his PhD in economics from Dongbei University of Finance and Economics in 1996, studied as senior visiting scholar at State University of New York at Buffalo from 1998 to 1999 and as senior research scholar at SAID Business School, University of Oxford in 2009. In corporate finance, capital operation, management control, financial analysis and valuation fields, Prof. Zhang has put forward many novel perspective and formed independent academic ideological system. He has published more than 10 books including Enterprise Management Control Systems in China by Springer , more than 200 papers as first / corresponding author and has hosted more than 20 national research projects, including the National Natural Science Fund, the National Philosophy and Social Science Fund. He teaches more than ten courses at undergraduate, postgraduate and doctoral programs, with mainly focus on financial analysis, finance theory, the study of advanced management accounting, the study of forefront issues in corporate finance, the application of accounting report, management control systems etc. Prof. Zhang serves as the co-chair of China Finance Annual Meeting, the directors of China Accounting Society and China Audit Society. Likewise, he serves as members of editorial board for Journal of Accounting Research, Journal of management accounting, Controlling & Management Review (German). He is also visiting professor and adjunct professor at many well-known universities, including Taiwan Soochow University, Dalian University of Technology and so on. He is also independent director of several listed companies. Prof. Zhang has received many national awards like the National Outstanding Teacher in University, the National Social Scientist, the National Advanced Individual Morality Award and the National Advanced Accounting Workers Award. He was appointed an expert of management accounting consultative committee by the Ministry of Finance, P.R. Of China in 2014.

Blurb

This book is mainly about facilitating the dissemination of management control, a field now finding application at a growing number of organizations, among commercial practitioners. It provides essential insights on management control as applied to Chinese enterprises and cross-border organizations. The book is divided into four parts. Part 1 provides the necessary background and framework for a discussion on enterprise management control standards, while Part 2 introduces a basic standard for enterprise management control. Part 3 introduces application guidelines for enterprise management control standards, and lastly Part 4 presents several case studies on the application of enterprise management control standards.