Operational Finance and Accounting  

    Turn data into information with the kind of insight that makes you a strategic-decision maker.  This section provides tools and resources that will help financial managers and executives control costs, manage change, improve performance and create value.


     

     

    Spotlight 

    Dodd-Frank Wall Street Reform and Consumer Protection Act: A Primer for CPAs 

    The AICPA’s “Dodd-Frank Wall Street Reform and Consumer Protection Act: A Primer for CPAs” white paper provides a comprehensive analysis of the many provisions of critical importance to CPAs. It highlights the key points of the Act and describes what they mean for CPAs and their clients or employers. The AICPA will also continue to provide timely updates on new rulemaking and regulation as it occurs and to speak out on behalf of the profession.

    Open Hide documents in this section

    Page  1 2 3 4 5 >> 
    Showing results 1 - 15 of 86
    Order by:


    Lean Accounting Resources

    Article Lean manufacturing is an approach that has helped many companies reduce waste and streamline operations. It is a new way of looking at the numbers that categorizes costs by value stream, which includes everything done to create value for a customer that can be reasonably associated with a product or
    Published on October 09, 2014

    Treasury Management

    Overview Learn about the concepts and techniques related to the strategic management of financial capital. Discover how to manage the investment of funds and plan and execute programs to satisfy capital needs in accordance with your organization's strategic plan.
    Published on October 01, 2013

    Strategic Performance Management

    Overview Discover how performance measurement affects your organization's comprehensive planning system, processes and strategic objectives. Learn how nonfinancial indicators have the potential to make financial measures more relevant and reporting more balance
    Published on September 27, 2013

    Human Resources and Related Issues

    Article This section provides articles on topics important to the employer and to the human resources department within organizations.     CPA Financial Executives Res
    Published on September 27, 2013

    Corporate Boards Measuring and Improving Performance

    Article This Guideline provides guidance for corporations on how to respond to regulatory and stakeholder concernds for improving the quality of performance of both senior managers and corporate board of directors. It also provides new approaches for financial executives to contribute to improving the performance of board of directors, CEOs, and
    Published on February 04, 2013

    AICPA Whitepaper Dodd-Frank Wall Street Reform and Consumer Protection Act

    White Paper The AICPA’s “Dodd-Frank Wall Street Reform and Consumer Protection Act: A Primer for CPAs” white paper provides a comprehensive analysis of the many provisions of critical importance to CPAs. It highlights the key points of the Act and describes what they mean for CPAs and their clients or employers. The AICPA
    Published on February 04, 2013

    Using Strategy Maps to Drive Performance

    Article Strategy mapping has revolutionized the way that strategy has been formulated and executed. This management accounting guideline provides a set of guidelines that describe how to implement Strategy Mapping in a practical, step-by-step format.
    Published on January 17, 2013

    Customer and Supplier Value Chain

    Article Determine how customer value and supplier relationships accumulate along a chain of activities leading to a more successful product or service and an improved bottom line.    
    Published on October 18, 2012

    Redesigning the Finance Function

    Article The finance function is central to the successful operation of any organization. The finance professional, by working with the rest of the management team to ensure that resources are efficiently and effectively acquired, maintained, and deployed in the best interests of all of the organization's stakeholders, sustains the finance function's
    Published on October 31, 2011

    Post Appraisal of Capital Expenditure

    Article Capital budgeting is a vital part of planning, but must be based on uncertain predictions. Modern companies recognize that monitoring the outcome of past budgeting decisions can improve future decision making. This guideline details the Post Appraisal process in comparing, when sufficient evidence becomes available, the actual quantitative results with
    Published on October 26, 2011

    Corporate Governance The Role of Internal Control

    Article Recent extensive study of internal control in business has led to the development of a definition capturing both positive and negative aspects of the issue. While the structure of modern organizations often undermines this control, it has become recognized as an essential component of successful enterprise.
    Published on October 26, 2011

    Developing Comprehensive Competitive Intelligence

    Article In today's complex and rapidly changing business environment, an organization must apply its knowledge of the competition in a proactive, systematic way in order to achieve competitive advantage. For long-term business success, an effective competitive intelligence program must be developed and implemented, enabling the firm to respond quickly and wisely
    Published on October 26, 2011

    Organizational Restructuring

    Article Restructuring continues to be a hot topic for organizations involved in mergers and acquisitions, downsizing, cost reduction programs, shared services, and more. This guideline discusses the objectives for restructuring, roles and responsibilities, structural options, and implementation issues.
    Published on October 25, 2011

    Measuring Knowledge Assets

    Article A presentation of some models for measuring the intangible assets that are now beginning to emerge using variations on the key categories of human, structural, and customer capital.
    Published on October 25, 2011

    Management Control

    Overview Management control provides reasonable assurances of effective and efficient operations, internal financial control, and compliance with laws and regulations. Learn how the broad area of control is implemented by your board of directors, management, and other personnel.
    Published on August 22, 2011

    Page  1 2 3 4 5 >> 
    Showing results 1 – 15 of 86
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.