Management Accounting
UVK (Verlag)
978-3-7398-3028-5 (ISBN)
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The text book starts with a case study of a manufacturing company and compares fi nancial accounting to managerial accounting. It covers two points of view: (1) a general management view, with aspects of business planning, cost-volume-profi t analysis, degree of operating leverage, mergers and cross-border acquisitions and risk valuation. (2) a cost accounting view with management accounting systems, fl exible budgeting, cost allocations, performance measurement and monitoring, reporting, calculation, manufacturing accounting (job order and process costing), activity based costing and multi-level contribution margin accounting. The website provides numerous exam tasks and complete solutions which are available in English.
academic teaching experience in Germany and at international universities in South Africa, Malaysia, China, the Netherlands and South Korea. In this text book, the focus is on the application of methods and instruments. 'Management Accounting' follows a case study-based approach. All cases are derived from previous exam papers and are explained in detail.The text book starts with a case study of a manufacturing company and compares fi nancial accounting to managerial accounting. It covers two points of view: (1) a general management view, with aspects of business planning, cost-volume-profi t analysis, degree of operating leverage, mergers and cross-border acquisitions and risk valuation. (2) a cost accounting view with management accounting systems, fl exible budgeting, cost allocations, performance measurement and monitoring, reporting, calculation, manufacturing accounting (job order and process costing), activity based costing and multi-level contribution margin accounting. The website provides numerous exam tasks and complete solutions which are available in English.
Prof. Dr. Carsten Berkau lehrt seit 1996 Controlling und Rechnungswesen an der Fachhochschule Osnabrück. Er hält zudem Accounting-Vorlesungen an ausländischen Hochschulen in Shanghai (China), Port Elizabeth und Grahamstown (Südafrika) sowie Seoul (Südkorea). Professor Berkau teaches Accounting and Management Accounting at the University of Applied Sciencen in Osnabrück and other universities in South Africa, China and South Korea.
1. Conventions
2. Introduction to Management Accounting
3. Case Study PENOR PLC - Financial Accounting
4. Case Study PENOR PLC - Managerial Accounting
5. Characteristics of Management Accounting and Major Differences to Financial Accounting
6. Cost Planning / Business Plan
7. Cost Concepts, Cost Behaviour and Cost Separation
8. Cost Volume Profit Analysis (CVP-Analysis)
9. Degree of Operating Leverage (DOL)
10. Performance Measurement
11. Accounting for Mergers and Acquisitions
12. Risk Valuation
13. Structure of Cost Accounting Systems
14. Flexible Budgeting / Marginal Cost Accounting
15. Cost Monitoring
16. Cost Allocations
17. Reporting
18. Job Order Costing (Manufacturing Accounting)
19. Process Costing (Manufacturing Accounting)
20. Multiple-Level Contribution Margin Accounting
21. Activity Based Costing
22. Abbreviations
23. Table of Figures
24. Literature
| Erscheinungsdatum | 18.04.2020 |
|---|---|
| Sprache | englisch |
| Maße | 170 x 240 mm |
| Gewicht | 706 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Allgemeines / Lexika |
| Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management | |
| Schlagworte | Abbreviation • Abbreviations • Activity Based Costing • Business Plan • Cost Accounting Systems • Cost Allocations • Cost Behaviour • cost monitoring • cost planning • Cost Separation • Cost Volume Profit Analysis • CVP-Analysis • Financial Accounting • Flexible Budgeting • Job Order Costing • Managerial Accounting • Marginal Cost Accounting • Mergers and acquisitions • Operating Leverage • Performance Measurement • Process Costing • Reporting • Risk Valuation |
| ISBN-10 | 3-7398-3028-X / 373983028X |
| ISBN-13 | 978-3-7398-3028-5 / 9783739830285 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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