Emile Woolf is a Fellow of the ICAEW, the CCA, the Chartered Institute of Management, and the IIA. He is also a founder member of the Academy of Experts. From 1984 to 2008, he was a partner in Kingston Smith (chartered accountants) with special responsibility for litigation, and has given evidence at trial on over 30 occasions. He is a frequent contributor to the professional press, and has written several books. He is founder of the Emile Woolf Colleges - now one of
Das Werk stellt das Thema "Cash- und Liquiditätsmanagement" aus der Praxis und für die Praxis an einem Excel-basierten mehrperiodischen Beispiel im Detail vor. Es wird dabei das ganze Spektrum des Themas behandelt und erläutert, wie ein aktueller Cash- und Liquiditätsstatus erstellt wird. Eine Besonderheit stellen die einzelnen Sichtweisen dar: für den Steuerberater, für das Management, für den Banker und für die Sicht des Kapitalmarkts.
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Viel zu wenige Unternehmen betrachten das Controlling in guten Zeiten als Managementaufgabe, vor allem in kleinen und mittleren Unternehmen. Aber die sich schnell verändernden Marktbedingungen, wie Nachfrageveränderungen und neue Konkurrenten, oder interne Faktoren im Unternehmen (z.B. hohe Belastungen durch Zinsen und Tilgungen) zwingen Unternehmer dazu, präziser zu planen und heute die Weichen für morgen zu stellen – eben durch Controlling.
Mit seiner langjährigen Erfahrung als C
Why do companies exert high effort to reduce the costs of products that are production? Because they can! Because unnecessary product costs were not removed during product development.
C-O-S-T, short for Cost Optimization System and Technique, details how a company’s product development teams, their supporting functions, and company leaders can optimize product costs before production starts and thereby maximize lifecycle profits.
MARK O. GEORGE is a Senior Executive at Accenture and is the Global Offering Group leader for Operations Consulting in the Process and Innovation Performance service line. Mark has designed and supported dozens of enterprise transformation initiatives for Fortune 500 and 1000 companies that have delivered hundreds of millions in economic profit. Accenture is a global management consulting, technology services, and outsourcing company with more than 186,000 people serv
Preface ix
Chapter 1 Understanding the SEC’s Guidance for Management 1
Purpose of Internal Control over Financial Reporting 1
Evaluation Process 5
Reporting Considerations 12
Rule Amendments and other SEC Guidance Related to Internal Control over Financial Reporting 14
Chapter 2 The PCAOB’s Auditing Standard No. 5 19
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