Controller's Guide to Planning and Controlling Operations

INDEX

A

Accounting systems

manufacturing accounting and cost system, 107, 129

Accounting/statistical standards, 1

Activity-based costing (ABC), 132

capital investment, impact on, 295

controlling manufacturing expense, 132, 147

used in budgeting, 157

American Institute of Certified Public Accountants (AICPA) Committee on Terminology

depreciation defined, 313

Analysis

correlation, 40

end use, 42

expense variances in manufacturing, 157–158

product line, 42

sales, 30–31

time series, 40

Annual plan

advertising budget, 92

marketing expense budget, 96

Anticipation surveys, 46

Area concentration banking, 220

Assets

appraisal and appraisal records, 314

depreciation reserve, 314

fixed

investment in, 278

loss or gain on, 314

fixed planning and control of, 278–280

fully depreciated, 314

B

Benchmarking, 13

general and administrative expenses, 205

in the planning and control of R&D, 193

Bill of materials (BOM), 137

Budgeting

budgetary control measures, 159

cash budget

length of budget period, 220

relation to other budgets, 219

cash budget relation to other budgets, 219

communication of budgetary information, 159

finished goods, 273, 276

flexibility in standards, 159

for control of G&A expenses, 197

general and administrative expenses, 205

indirect labor, 159

manufacturing expense budget, 149, 156

process for the planning and control of R&D expenses, 177, 184

raw materials, 267, 272

work-in-process, 272–273

Business plan

sales planning as the basis of, 35–36

C

Capital asset pricing model (CAPM), ...