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Management Accounting and Asian Perspectives

Mohd Ridzuan Darun, Carsten Berkau, Keabetswe Sylvia Berkau, et al.

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UVK Verlag img Link Publisher

Sozialwissenschaften, Recht, Wirtschaft / Management

Beschreibung

The book starts with a comparison of financial accounting and management accounting - both discussed based on the production firm PENOR Ltd. It further demonstrates accounting work in support of general management (CVP-analysis, DOL, performance measurement, risk management and M&A) as well as cost accounting (structures for absorption and marginal cost accounting systems, internal cost allocations, reporting, monitoring, manufacturing accounting/calculation, contribution margin accounting and activity based costing). The content is explained by detailed case studies. This Asia edition also includes real case studies about companies in Malaysia. All chapters outline the learning objectives, provide an overview, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find more than 300 exam tasks with solutions as well as youtube-videos from the authors.

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Schlagwörter

Managerial Accounting, Marginal Cost Accounting, Flexible Budgeting, Process Costing, Cost Planning, Risk Valuation, Cost Separation, Financial Accounting, Multiple-Level Contribution Margin Accounting, Cost Monitoring, Mergers and Acquisitions, / Business Plan, Degree of Operating Leverage, Cost Allocations, Cost Volume Profit Analysis, Performance Measurement, Cost Behaviour, Activity Based Costing, Cost Concepts, Manufacturing Accounting, Job Order Costing