Разделение функций собственности и управления
Несовпадение в одном лице собственника и управляющего компанией. Возникло в результате укрупнения компаний, сложности управления, диверсификации капитала. В этом случае собственник капитала нанимает для управления своим предприятием наемного работника (менеджера), обладающего соответствующими знаниями, умением, желанием работать. Для большей заинтересованности в приумножении капитала менеджеру предоставляют (позволяют приобрести) пакет акций данной компании. Собственник же участвует в принятии глобальных решений, осуществляет контроль за деятельностью компании в качестве председателя или члена совета директоров, наблюдательного совета.
Современный экономический словарь
Successful Web Portals in Retail Banking Today?s competitive eCommerce environment requires banks to maintain a strong Web presence?along with user-friendly web portals for their customers and clients. Successful Web Portals in Retail Banking walks you through the entire process of creating an effective portal, from executing a proven framework to implementing advanced features for empowering portal users.
Institutional Investors One of the most important recent developments in financial markets is the institutionalization of saving associated with the growth of pension funds, life insurance companies, and mutual funds. An increasing proportion of household saving is now managed by professional portfolio managers instead of being directly invested in the securities markets or held in the form of bank deposits. With the aging of the population and its adverse impact on public pension systems, the shift of individual savings to institutional investors is likely to become even more marked in the coming years. This book provides a comprehensive economic assessment of institutional investment. It charts the development and performance of the asset management industry and analyzes the implications of rising institutionalized saving for the development of the securities trading industry, the financial sector as a whole, and the wider economy. The book draws extensively on international experience,...
The Handbook of International Financial Terms This A to Z Handbook provides exhaustive coverage of international financial terms with detailed cross referencing, examples and descriptions of different uses in different markets and countries. Containing over 14,000 entries this is an invaluable tool for anyone directly involved with the financial world, as well as those in the related professions of law, accounting, and management. The Handbook will also be an excellent reference for students of finance, business, and accounting.
Payables Test Set for ACL The Payables Test Set presents a comprehensive list of objectives that every audit of the accounts payable function must meet. Tests are translated into computer-aided audit routines and fully documented, including flowcharts and source code. Within the menu-driven interface you can start doing necessary, worthwhile work within a few minutes of opening either book. Every application is open-ended: you can include additional batches, customize existing ones, create a new interface, whatever you wish. Presented in a coil-bound 128-page manual showing actual code next to helpful programming tips, explanatory diagrams, tables and flowcharts. Compatible with Versions 7 and 8 of ACL for Windows.
Performance or Compliance?: Performance Audit and Public Management in Five Countries Performance audit is now in fashion, but in the past it has been a somewhat closed world, little studied by outsiders. Now an international team of researchers has studied the work of five national audit offices -- France, Finland, The Netherlands, Sweden, and the UK. The picture thus revealed contains elements of technical innovation, methodological challenge, and crucial strategic choice.
Tasty Profits: Guide to QuickBooks for Restaurants Stop Paying Monthly Accounting Fees! A simple guide and software to using QuickBooks(R) in your restaurant. Customized transactions including daily sales, inventory adjustments and house charges. Track and pay sales taxes automatically. Instantly generate profit and loss, balance sheet, food and bar cost reports, labor costs, and management-only internal reporting. No more guessing. Have all of the up to date information you need to run your restaurant profitably.
Essentials of Payroll: Management and Accounting ESSENTIALS OF PAYROLL Full of valuable tips, techniques, illustrative real-world examples, exhibits, and best practices, this handy and concise paperback will help you stay up to date on the newest thinking, strategies, developments, and technologies in payroll. "Steven has done it again. Payroll seems and is complicated to the average executive who is the decision-maker. In the past, there has not been a source for understanding the technical and practical applications of payroll.Essentials of Payroll covers each area of payroll from the initial forms in the employee file to details about payment options, deposits, and problems such as termination, manual checks, and integration with general ledger. I think this should be required reading for those executives who supervise personnel and payroll functions." –Gail W. Sevier, CPA Marrs, Sevier & Company LLC "Creating effective procedures, maintaining policies, and streamlining operations are...
Power Up Your Profits : 31 Days to Better Selling This book is also available in CD format for the same price of $59.00. There are 10 CDs total.
Financial Accounting, Working Papers Available Now! Get the Study Guide designed to ensure your success in Financial Accounting! This study guide is a powerful tool for in classroom use and for preparing for exams. Each chapter of the guide includes study objectives, a chapter review consisting of 20-30 key points, and a demonstration problem linked to study objectives in the textbook. True/false, multiple-choice, and matching questions provide additional practice opportunities. Solutions to the exercises are detailed and therefore provide substantial feedback.
Managing Financial Resources, Third Edition (CMI Diploma in Management Series) Managing Financial Resources addresses the complicated issues of financial planning and control. These include performance measures and cost analysis, methods of improving profitability and techniques of financial monitoring and control. Real examples and case studies are used throughout to illustrate points in a practical context. All chapters have been updated and new material has been added to extend the original text in areas such as public sector management issues, audit commission, capital investment decisions, stakeholder analysis for published reports and accounts, performance measurement, outsourcing, new developments in the public sector and transfer pricing. This book is based on the Management Charter Initiative's Occupational Standards for Management NVQs and SVQs at level 4. It is particularly suitable for managers on the Diploma in Management or part 1 of the Postgraduate Diploma, especially those accredited by the Chartered Management Institute and...