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Tesi etd-09082007-233007


Thesis type
Tesi di laurea specialistica
Author
Frosali, Emanuele
URN
etd-09082007-233007
Title
Principles of Controlling for Industrial Business
Struttura
ECONOMIA
Corso di studi
STRATEGIE E GOVERNO DELL'AZIENDA
Commissione
Relatore Prof. Bianchi Martini, Silvio
Parole chiave
  • Budget
  • Engineering
  • Controlling
  • R&D
Data inizio appello
09/10/2007;
Consultabilità
parziale
Data di rilascio
09/10/2047
Riassunto analitico
Index


1 The relevance of Controlling(4)

2 Financial Planning and Control(6)
2.1 The Budgeting(7)
2.2 Lenght of a budget period(9)
2.3 Key elements of a reliable budgeting process(10)
2.4 The sequence of budgeting(13)
2.5 The sales budget(15)
2.6 After a first prevision of the future sales(17)
2.7 the Key factors of an effective budget, the cost centres(20)

3 Forecast and Cost Analysis, shaping the internal dimension of the company(32)

3.1 Budget vs Forecast(32)
3.2 Variances from budget(35)
3.3 TheDirect Costing(40)
3.4 Evaluating the cost of physical inventory(43)
3.5 The ABC, Activity Based Costing(46)

4 Controlling for Research and Development department(55)

4.1 The classification of the Research and Development activities(55)
4.2 R&D expenses and corporate profits(56)
4.3 Integration of R&D with other functions(57)
4.4 Cost centres and overheads(61)
4.5 Accounting treatment of R&D expenses(67)
4.6 The Financial Accounting Standard Board, US (FASB)(68)
4.7 The Financial accounting standards UK GAAP (SSAP/13) / IAS (68)
4.8 The Financial accounting standards for the Federal Republic of Germany
(GmbH GAAP)(69)
4.9 The role of the financial controller in R&D(75)
4.10 Establishing the R&D operating budget(77)
4.11 The selection of the projects(78)
4.12 Quantitative techniques in evaluating R&D expenses(79)
4.13 Evaluation of the risk(84)
4.14 The Engineering list(91)
4.15 The scope of R&D products(92)

5 Controlling and Capital Structure(95)
5.1 A simple value model for the shareholder(101)





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