Controllership

Janice M. Roehl-Anderson is a practice leader at Deloitte & Touche, Denver. She is responsible for facilitating services to all clients in the Colorado area. Prior to joining this firm, she was a principal at Ernst & Young's Denver office, specializing in project management and software installation. She speaks at numerous hardware and software conferences as well as lectures at the University of Southern California. She is the coauthor of The Controller's Function. Steven M. Bragg, CPA, CMA, CIA, CDP, CPM, CPIM, has been Chief Financial Officer or Controller of four companies, as well as a consulting manager at Ernst & Young. He received a master's degree in finance from Bentley College and an MBA from Babson College. He is the author of Cost Accounting: A Comprehensive Guide, Advanced Accounting Systems, Outsourcing, Accounting Best Practices, and Managing Explosive Corporate Growth. He is the coauthor of The Controller's Function.

PART 1: THE BROAD MANAGEMENT ASPECTS OF CONTROLLERSHIP.1. Accounting in the Corporation.2. Controller's Responsibilities.3. Chief Financial Officer: From Controller to Facilitator of Change.4. Accounting Principles and Standards.5. Cost Accounting and Costing Systems.6. Ratio and Trend Analysis.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.PART 2: THE PLANNING FUNCTION OF CONTROLLERSHIP.12. Business Plans and Planning: Interrelationship of Plans, Strategic Planning.13. Financial Impact of the Strategic Plan: Long-Range Financial Plan.14. Profit Planning: Annual Plan.15. Profit Planning: Supporting Financial Analysis for the Annual Plan.16. Taxation Strategy.PART 3: PLANNING AND CONTROLLING OPERATIONS.17. General Discussion of Accounting/Statistical Standards: Benchmarking.18. Planning and Control of Sales.19. Planning and Control of Marketing Expenses.20. Planning and Control of Manufacturing Costs: Direct Material.21. Planning and Control of Manufacturing Costs: Manufacturing Expenses.22. Planning and Control of Research and Development Expenses.23. Financial Planning and Control in a Service Company.24. Planning and Control of General and Administrative Expenses.25. Payroll.PART 4: PLANNING AND CONTROL OF THE BALANC SHEET.26. Planning and Control of Cash and Short-Term Investments.27. Planning and Control of Receivables.28. Planning and Control of Inventories.29. Valuation of Inventories.30. Accounting and Reporting for Selected Investments and Employee Benefit Plans.31. Planning and Control of Plant and Equipment or Capital Assets.32. Management of Liabilities.33. Management of Shareholders' Equity.PART 5: FINANCIAL AND RELATED REPORTS.34. Internal Management Reports.35. Reports to Shareholders.36. Securities and Exchange Commission.PART 6: COMPUTER SYSTEMS AND RELATED TECHNOLOGY.37. Selecting a Financial Information System.38. Testing Strategies for Financial Systems.39. Software Testing.40. IT Support Models for Financial Organizations.41. How Much Is Too Much? Asset Ledger Detail in ERP.42. Systems Performance Management.43. Information Security Systems.44. Enforcing Information Secuirty Policy.45. E-Commerce Security.46. Digital Signatures.47. Change Management.48. Project Risk Management.49. Effective Project Communications.50. How to Implement a Successful CRM Solution.51. Organizations Large and Small Embrace Shared Services.PART 7: SOME ADMINISTRATIVE AND SPECIAL ASPECTS OF THE CONTROLLER'S DEPARTMENT.52. Financial Planning and Analysis for Acquisitions, Mergers, and Divestments.53. Advanced Accounting Systems.54. World-Class Accounting Systems.55. Accounting Best Practices.56. Reporting Period and How to Close It.57. Outsourcing the Accounting Function.58. Preparation and Maintenance of Manuals.59. Records Management.60. Inventory Tracking.61. Tax Records and Procedures.62. Risk Management.Appendix A: Interest Tables.Index.