Management Accounting
eBook - PDF

Management Accounting

International Syllabus

  1. 322 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Management Accounting

International Syllabus

About this book

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.

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Yes, you can access Management Accounting by Carsten Berkau in PDF and/or ePUB format, as well as other popular books in Business & Management. We have over one million books available in our catalogue for you to explore.

Information

Publisher
UVK Verlag
Year
2023
Print ISBN
9783739831947
eBook ISBN
9783739881942
Edition
7
Subtopic
Management

Table of contents

  1. I. Contents
  2. II. Introduction
  3. 1. Conventions
  4. 2. Introduction to Managerial Accounting
  5. 3. Case Study PENOR PLC - Financial Accounting
  6. 4. Case Study PENOR PLC – Managerial Accounting
  7. 5. Management Accounting vs. Financial Accounting
  8. 6. Cost Planning / Business Plan
  9. 7. Investment Decisions
  10. 8. Cost Volume Profit Analysis (CVP-Analysis)
  11. 9. Degree of Operating Leverage (DOL)
  12. 10. Performance Measurement
  13. 11. Accounting for Mergers and Acquisitions
  14. 12. Risk Valuation
  15. 13. Full Cost Accounting Systems
  16. 14. Flexible Budgeting / Standard Costing
  17. 15. Cost Monitoring
  18. 16. Cost Allocations
  19. 17. Reporting
  20. 18. Job Order Costing (Manufacturing Accounting)
  21. 19. Process Costing (Manufacturing Accounting)
  22. 20. Contribution Margin Accounting
  23. 21. Activity Based Costing and Target Costing
  24. 22. Abbreviations
  25. 23. Table of Figures
  26. 24. List of Links
  27. 25. Literature