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楼主 |
发表于 2007-1-3 12:03
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ls的,不尽然。。。
刚刚趁工作空闲时看书,正好看到这本书里的解释,整理发上来大家探讨。
• Control. Taking actions that implement the planning decisions, deciding how to evaluate performance, and providing feedback that will help future decision making.
• Controller. The financial executive primarily responsible for management accounting and financial accounting. Also called chief accounting officer. By reporting and interpreting relevant data (problem-solving and attention-directing roles), the controller exerts a force or influence that impels line managers toward making better-informed decisions as they implement their strategies. Examples of functions:
1. Global financial planning/budgeting
2. Operations administration
3. Profitability reporting
4. Inventory
5. Royalties
6. General ledger
7. Accounts payable and receivable
8. Subsidiary and liaision accounting |
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