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Controller's Guide to Planning and Controlling Operations

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Controller's Guide to Planning and Controlling Operations ffirs.fm Page ii Friday, December 12, 2003 5:55 PM ffirs.fm Page iii Friday, December 12, 2003 5:55 PM CONTROLLER’S GUIDE TO PLANNING AND CONTROLLING OPERATIONS STEVEN M. BRAGG JOHN WILEY & SONS, INC. ffirs.fm Page iv Friday, December 12, 2003 5:55 PM This book is printed on acid-free paper. Copyright © 2004 by John Wiley & Sons, Inc. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada The chapters in this book first appeared in Controllership: The Work of the Managerial Accountant, 7th edition, Janice M. Roehl-Anderson and Steven M. Bragg, John Wiley & Sons, 2004. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-750-4470, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Depart- ment, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, e-mail: [email protected]. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages. For general information on our other products and services, or technical support, please contact our Customer Care Department within the United States at 800-762-2974, outside the United States at 317-572-3993 or fax 317-572-4002. Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may not be available in electronic books. For more information about Wiley products, visit our web site at www.wiley.com. Library of Congress Cataloging-in-Publication Data Bragg, Steven M. Controller’s guide to planning and controlling operations/Steven M. Bragg. p. cm. Includes index. ISBN 0-471-57680-8 (cloth) 1. Controllership--Handbooks, manuals etc. 2. Business planning--Handbooks, manuals, etc. I. Title. HG4027.3.B7 2004 658.4'013--dc22 2003063152 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 fpref.fm Page v Friday, December 12, 2003 3:40 PM PREFACE Though many companies can devise reasonable strategies, few are able to follow through on them due to a lack of ability in the areas of planning and control. If operations through- out a company are not run through a detailed planning and control process on a regular basis, it is quite likely that the corporate direction will eventually become less focused, resulting in reduced levels of profitability. Further, a missing planning and control function yields less attention to costs, so that expenses gradually increase out of proportion to sales levels, leading to reduced profits. This crucial area of corporate expertise falls squarely within the realm of the controller, who can make a major contribution to the well-being of the corporation by enhancing his or her level of skill in planning and controlling a variety of company functions. A Controller’s Guide to Planning and Controlling Operations fills that need by describing key planning and control activities in every major area of the com- pany, ranging from sales and manufacturing to the management of cash, receivables, and inventory. The book places particular emphasis on the need for budgeting and the proper construc- tion of budgeting models in every chapter, so one can devise a coherent framework of finan- cial plans that can subsequently be used as the basis for ongoing corporate control systems. The book provides valuable information not just about the mechanics of budget creation, but also how to determine if the budget is reasonable, based on a variety of ratios, historical trends, capacity planning, staffing levels, and relationships with other parts of the budget model. This additional budgeting analysis typically is the difference between a usable bud- get model and one that has little basis in reality. Each chapter also notes the types of controls needed that are unique to each functional area, and their impact on corporate results. This practical controls advice allows the con- troller to determine the appropriate mix of controls needed to ensure that operational results stay within expected boundaries, or at least that significant variations are promptly spotted. Chapter One reveals the proper role of standards, how they may be set and by whom, and why they are so useful in controlling operations. Chapters Two and Three address the plan- ning and control of the sales and marketing functions, including the analysis of sales, fore- casting techniques, setting sales and marketing standards, and determining product pricing levels. Chapters Four and Five cover manufacturing—planning for direct material and direct labor costs and standard setting, as well as coverage of fixed and variable expenses, activity-based costing, and overhead allocation techniques. Chapter Six describes the unique characteristics of the research and development area, noting such points as budget v fpref.fm Page vi Friday, December 12, 2003 3:40 PM vi Preface formulation, project selection, and how this key area impacts corporate earnings. Chapter Seven completes the review of all key functional areas by addresses general and administra- tive expenses—its primary components, how to budget for them, and what control systems can be used thereafter. The book then shifts to the planning and control of a number of key asset, liability and equity areas. Chapter Eight describes the extreme importance of cash management and the role of the case forecast in that effort, as well as how to control cash levels and invest them on a short-term basis. Chapter Nine describes how to create a budgeting model for accounts receivable, while also addressing the key control areas of granting customer credit and con- ducting collection activities. Chapter Ten describes a number of budgets that must be created for the proper planning of inventory, while also noting the impact on inventory of just-in- time and material requirements planning systems. Chapter Eleven describes the capital bud- geting process, how to evaluate capital projects, the methods available for doing so, and how to monitor their progress. Chapter Twelve shows how to measure and control liabilities, determine the proper level of debt, and how to build a liabilities budget. Finally, Chapter Thirteen describes earnings per share, how to calculate the cost of capital, the considerations involved in issuing dividends, and how to plan for the correct equity level. In short, this book improves the controller’s toolkit of planning and control techniques with practical advise on the creation of usable budget models and in-depth discussions of the controls needed to ensure proper compliance with those budgets. Steven M. Bragg Centennial, Colorado February 2004 fpref.fm Page vii Friday, December 12, 2003 3:40 PM ACKNOWLEDGMENTS Creating new ideas for books is one of the hardest parts of writing, involving a good grasp of the marketplace, competing offerings, and emerging accounting practices. Every concept Sheck Cho has come up with has been a winner. Thank you, Sheck! vii ftoc.fm Page x Friday, December 12, 2003 3:41 PM ftoc.fm Page ix Friday, December 12, 2003 3:41 PM CONTENTS Preface v 1 General Discussionof Accounting/Statistical Standards: Benchmarking 1 2 Planning and Control of Sales 25 3 Planning and Control of Marketing Expenses 72 4 Planning and Control of Manufacturing Costs: Direct Material and Direct Labor 106 5 Planning and Control of Manufacturing Costs: Manufacturing Expenses 130 6 Planning and Control of Research and Development Expenses 170 7 Planning and Control of General and Administrative Expenses 194 8 Planning and Control of Cash and Short-Term Investments 207 9 Planning and Control of Receivables 239 10 Planning and Control of Inventories 251 11 Planning and Control of Plant and Equipment or Capital Assets 278 12 Management of Liabilities 316 13 Management of Shareholders’ Equity 344 Index 369 ix fpref.fm Page viii Friday, December 12, 2003 3:40 PM c01.fm Page 1 Friday, December 12, 2003 2:50 PM 1 GENERAL DISCUSSION OF ACCOUNTING/STATISTICAL STANDARDS: BENCHMARKING MEANING OF ACCOUNTING/STATISTICAL CONTROL Control by definition assumes that a plan of action or a standard has been established against which performance can be measured. To achieve the objectives that have been set forth for the business enterprise, controls must be developed so that decisions can be made in con- formance with the plan. In small plants or organizations, the manager or owner personally can observe and con- trol all operations. The owner or manager normally knows all the factory workers and by daily observation of the work flow can determine the efficiency of operations. It is easy to observe the production effort of each employee as well as the level of raw materials and work-in-process inventory.
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