Controllership [by] J. Brooks Heckert [and] James D. Willson.

; Willson, James D., author
2d ed.. New York, Ronald Press Company [1963] .

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Other Authors Willson, James D.,
Subjects Accounting.
Controllership.
Description 808 pages illustrations 24 cm
Copyright Date [1963]
©1963
Contents Part I: The Broad Managment Aspects of Controllership -- 1. Accounting and Its Relation to Management 2. The Controllership Function in Management -- 3. An Over-All Appraisal of the Business -- 4. Some Over-All Yardsticks of Financial Performance -- 5. Financial and Operating Ratios, Trends, and Relationships -- 6. Organization for Effective Controllership -- Part II: The Planning Function of Controllership -- 7. The Nature of Total Corporate Planning -- 8. Profit Planning-Its Method -- 9. Profit Planning-An Application -- 10. Planning and Analaysis for Acquisitions and Mergers -- Part III: Accounting Control and Planning of Operations -- 11. General Problems of Accounting Control- Standards -- 12. Control of Sales -- 13. Control of Distribution Costs -- 14. Applications of Control of Distribution Costs -- 15. Control of Manufacturing Costs-Direct material and Direct Labor -- 16. Control of Manufacturing Costs -Expense -- 17. Planning and Control of Research and Development Costs -- 18. Control of Administrative and Financial Expense -- Part IV: Planning and Accounting Control of Assets, Obligations, and Equity Interests -- 19. Planning and Control of Cash -- 20. Control of Receivables -- 21. Planning and Control of Inventories -- 22. Valuation of Inventories -- 23. Control of Investments -- 24. Planning and Evaluation of Fixed Assets -- 25. Planning and Control of Fixed Assets -- 26. Control of Liabilities -- 27. Control of Capital, Retained Earnings and Reserves -- Part V: Accounting Reports-Principles and Applications -- 28. Internal Managerial Reports -- 29. Applications of Internal Managerial Reports -- 30. Reports to Shareholders -- 31. Reports to Employees and to the General Public -- 32. Reports to Governmental Divisions and Stock Exchanges -- 33. Reports to Creditors -- Part VI: Administration of the Controller's Department-Some Technical Aspects -- 34. Office Managment and Related Problems -- 35. Internal Auditing-A Managment Tool -- 36. The Closing Procedure and Related Problems -- 37. Preperation and Maintenance of Manuals -- Part VII: Other Problems of Controllership -- 38. Maintenance and Destruction of Records -- 39. Physical Inventory Procedure -- 40. A Broad Look at Electronic Data Processing-Some Implications -- 41. Tax Records and Procedure -- 42. Insurance Records and Procedures -- 43. Procedures for Ownership and Long-Term Debt Interests -- 44. The Controller's Contribution to Industrial Relations -- 45. Some General Considerations.
Network Numbers (OCoLC)243900
(OCoLC)ocm00243900
WorldCat Search OCLC WorldCat
WorldCat Identities Heckert, J. Brooks 1893-
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