
Management Accounting and Asian Perspectives
- 417 pages
- English
- PDF
- Available on iOS & Android
Management Accounting and Asian Perspectives
About this book
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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Information
Table of contents
- I. Content
- Contents
- II. Introduction
- 1. Conventions
- 2. Introduction to Managerial Accounting
- 3. Case Study PENOR PLC - Financial Accounting
- 4. Case Study PENOR PLC – Managerial Accounting
- 5. Management Accounting vs. 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. Business Plan - ZAMZAM Restaurant
- 23. CVP-Analysis - POTO Travel&Tours Sdn. Bhd
- 24. M&A - Hengyuan Refining Company Bhd
- 25. Process Costing - MTBE Malaysia Sdn. Bhd
- 26. Activity Based Costing - CAHAYA BAKERY
- 27. Abbreviations
- 28. Table of Figures
- 29. Literature