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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.
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.
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.
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.
Über den Autor
Prof. Dr. Carsten Berkau teaches Accounting and Management Accounting at the University of Applied Science in Osnabrück, Germany. Other textbooks are Basics of Accounting, Financial Statements and Bilanzen.
Zusammenfassung
for students of International Business Management study programs, based on more than 20 years of academic teaching experience, focusses on the application of methods and instruments, numerous exam tasks and complete solutions which are available in English
Inhaltsverzeichnis
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
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
Details
| Erscheinungsjahr: | 2023 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| Seiten: | 322 |
| Inhalt: | 322 S. |
| ISBN-13: | 9783739831947 |
| ISBN-10: | 3739831944 |
| Sprache: | Englisch |
| Herstellernummer: | 53194 |
| Einband: | Kartoniert / Broschiert |
| Autor: | Berkau, Carsten |
| Auflage: | 7th Edition |
| Hersteller: |
UVK
Uvk Verlag |
| Maße: | 237 x 168 x 22 mm |
| Von/Mit: | Carsten Berkau |
| Erscheinungsdatum: | 25.09.2023 |
| Gewicht: | 0,616 kg |
Über den Autor
Prof. Dr. Carsten Berkau teaches Accounting and Management Accounting at the University of Applied Science in Osnabrück, Germany. Other textbooks are Basics of Accounting, Financial Statements and Bilanzen.
Zusammenfassung
for students of International Business Management study programs, based on more than 20 years of academic teaching experience, focusses on the application of methods and instruments, numerous exam tasks and complete solutions which are available in English
Inhaltsverzeichnis
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
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
Details
| Erscheinungsjahr: | 2023 |
|---|---|
| Fachbereich: | Betriebswirtschaft |
| Genre: | Wirtschaft |
| Rubrik: | Recht & Wirtschaft |
| Medium: | Taschenbuch |
| Seiten: | 322 |
| Inhalt: | 322 S. |
| ISBN-13: | 9783739831947 |
| ISBN-10: | 3739831944 |
| Sprache: | Englisch |
| Herstellernummer: | 53194 |
| Einband: | Kartoniert / Broschiert |
| Autor: | Berkau, Carsten |
| Auflage: | 7th Edition |
| Hersteller: |
UVK
Uvk Verlag |
| Maße: | 237 x 168 x 22 mm |
| Von/Mit: | Carsten Berkau |
| Erscheinungsdatum: | 25.09.2023 |
| Gewicht: | 0,616 kg |
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