Controlling and the Controller
Published on 10. March 2011
239 pages
978-3-7775-0042-3 (ISBN)
Description
Management Accounting
Business Planning
Management by Objectives
Role of the Controller
Contents
- System of Management Reporting
- Contribution Accounting, Cost Accounting and Product Pricing
- Profit Centre Organization and Management by Objectives
- Graphical Explanation of Facts and Figures
- Responsibility and Decision Accounting
- Controller's Role and Organization
- Strategic Planning and Annual Budget
- Variance Analysis and Forecast
- Investment Calculation
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Alfred Blazek | Albrecht Deyhle | Klaus Eiselmayer
Controlling and the Controller
Book
11/2010
VCW
€29.00
No shipping information available
Persons
Alfred Blazek
Dr. Alfred Blazek ist Diplom-Kaufmann und seit 1974 Trainer bei der Controller Akademie AG. Schwerpunkte seiner Arbeit sind ganzheitliches Controlling und das Projekt als Unternehmen im Unternehmen.
Albrecht Deyhle
Dr. Dr. h.c. Albrecht Deyhle ist Diplom-Kaufmann und Gründer der CA-Controller Akademie AG. Er ist zudem Gründungsherausgeber des Controller Magazins und Ehrenvorsitzender des Internationalen Controller Vereins.
Klaus Eiselmayer
Mitglied des Vorstands und fachlicher Leiter des Trainerteams der CAAkademie AG, Mitglied des Vorstands des Internationalen ControllerVereins (ICV) und Mitglied des Management Board der InternationalGroup of Controlling.
Content
- Intro
- Foreword - Klaus Eiselmayer
- Controlling and the Controller - the background
- Foreword - Albrecht Deyhle
- Controller - why?
- Chapter 1: It's the manager's job to control
- The manager's job
- How to construct a management model
- Testing the management model
- Identifying objectives through participation
- The management model applied to the company as a whole
- The break-down of jobs and objectives
- Chapter 2: The Role of the Controller
- Completed staff work: the controller's tale
- Intersection model for manager and controller
- Controller's job description in graphical form
- Controller's report in diagrammatic form
- The controller as financial co-driver
- Controller's 'whispers' to managers
- Controller's cost cube
- The misuse of words
- A visual image for structure costs/fixed costs
- Head or shoe? Two symbols for planning
- The controller's role in management by objectives
- The controller's tools and their uses
- Closing story to illustrate the controller's role
- Using the PC to Accompany Meetings
- The controller service
- IT equipment
- Procedure: PC as a tool for moderation
- Influence on interpersonal behaviour
- Chapter 3: Breaking-even on the Farm
- To make breaking-even controllable
- An example: cropping maize
- Interpretation in terms of cost categories
- Manager and controller discuss costs
- The cost calculation of products
- Semi-finished products
- The corn break-even point
- Why all the stories in this book?
- Chapter 4: The Contribution Accounting Story in the Dolls' Shop
- Creating the doll division
- The controller comes aboard
- The dolls' management result account (MRA)
- Applying figures to management by objectives
- A share in overheads
- Decision-making by contribution accounting
- Setting up a hit parade according to contribution data
- Pricing and promotion decisions
- Contribution accounting as economic note-book of decisions and objectives
- Chapter 5: Cost Accounting and Product Pricing
- Decision and responsibility accounting
- The cost budget in a tyre dealer's workshop
- Explaining the cost budget
- Defining the cost centre output
- Planning the manpower needed
- Other kinds of cost to be budgeted as variable or fixed
- Cost volume and cost rates
- The flexible budget and the variance report
- Discussing cost variances
- The graphic cost report
- Fixed costs can grow, too
- A fixed cost centre budget in a bookkeeping example
- 'Zero base budgeting'
- Two 'playgrounds' for cost centre controlling
- Product pricing
- Multi-scale contribution mark-ups (process oriented)
- Global mark-ups on direct costs
- Separating burden rates on materials from direct transformation costs
- Target contribution based on capacity hours
- Example for a target contribution per hour
- Price profiling related to potentials
- Chapter 6: The Industrial Profit Budget Case
- What the balance sheet looks like
- How to establish a profit objective for the budget year
- Why use the ROI ratio as a key figure?
- Making a first draft of the profit budget
- Menu of ideas to improve the budget
- The first draft presented graphically
- What the new budget looks like
- Does the budget meet the profit objective?
- A checklist to see whether a budget is realistic
- Integration of profit planning and finance budgeting
- The cash flow report
- Chapter 7: Strategic Planning and the Annual Budget
- Planning is more than accounting
- Planning thinking in three dimensions
- The ski manufacturer: an example
- Why do we need written planning?
- The quo-vadis matrix used in planning new products and new markets
- How to go about making ratings on scales
- The portfolio-matrix
- The budget portfolio
- How to get from strategic planning to budget planning and back again
- Strategic planning form
- Getting from 'actions required' to the operational action plan
- The annual budget as the key to planning
- Balanced Scorecard
- The principle
- A Balanced Scorecard report
- The Method of Balanced Scorecard
- The process of Balanced Scorecard
- Chapter 8: Investment decision-making: a case study
- The problem of time
- A critical analysis of the investment decision
- Strategic considerations in this investment decision
- Three points to check
- Chapter 9: The Variances Case
- Solving the case
- The controller as medical practitioner
- The controller as psychologist
- Logic and psychology
- 'Strong' and 'good' controllers
- The controller's topic-based interaction report form
- Producing a controller's report: the typical experience
- Picture reporting
- The controller' home visits'
- This agreed date is the controller's entree.
- Chapter 10: How to Organize the Controller's Function
- Line versus staff function?
- The controller is the management accountant
- The staff controller as planning 'guru'
- The company controller-what should his responsibilities be?
- The controller and treasurer team
- The controller's job description
- What a controller needs to know
- Organizing the controller's access to management
- 'Give me my controller'
- Index
- Impressum
