Leseprobe
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Management Accounting
Carsten Berkau
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Sozialwissenschaften, Recht, Wirtschaft / Management
Beschreibung
Management Accounting is a textbook for business management study programmes. It covers the international syllabus of cost accounting and controlling on bachelor's and master's levels. Prof. Berkau has more than 25 years of teaching experience in Germany (UAS Osnabrück) and at international universities in South Africa, Malaysia, China, the Netherlands, and South Korea. The textbook strictly follows a case study-based approach. All methods are discussed by easily understandable cases. The calculations demonstrate how to apply management accounting step by step. In the first chapters, the case study PENOR PLC about a British windows/doors manufacturer explains the differences between financial accounting (IFRSs) and management accounting. In the next following sections, the textbook covers two points of view: (1) a controlling view, with budgeting, cost-volume-profit analysis, degree of operating leverage, investment appraisal, mergers and cross-border acquisitions and risk valuation (MonteCarloSimulation); (2) a cost accounting view that covers management accounting systems, flexible budgeting, cost allocation methods, performance measurement, monitoring, reporting, product calculation, manufacturing accounting (job order and process costing), activity-based costing, target costing and contribution margin accounting. On the UVK website, numerous exam tasks with complete solutions, further study materials, and links to video clips produced by Prof. Berkau are available for download.
Kundenbewertungen
Cost Accounting Systems, Activity Based Costing, Reporting, Mergers and Acquisitions, Financial Accounting, Risk Valuation, Abbreviations, CVP-Analysis, Cost Planning, Business Plan, Cost Monitoring, Marginal Cost Accounting, Operating Leverage, Cost Allocations, Cost Behaviour, Cost Volume Profit Analysis, Cost Separation, Job Order Costing, Process Costing, Flexible Budgeting, Managerial Accounting, Performance Measurement