Controller’s Guide: Roles and Responsibilities for the First Years总会计师手册：第1年
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作者： Steven M. Bragg著
出 版 社： 吉林长白山
出版时间： 2005-1-1字数：版次： 1页数： 230印刷时间： 2005/01/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9780471713937包装： 精装内容简介
“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
目录
1Accounting 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
2Controller’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
4Accounting 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
6Ratio and Trend Analysis
Importance of Th is Chapter
How to Use Ratios and Trends
……
7Internal control systems
8Internal audit function
9Globalization ： complexities and opportunities
10Recruiting, training, and supervision
11Controller’s role in investor relations
12Taxation strategy
