Management Accounting
International Syllabus
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Beschreibung
academic teaching experience in Germany and at international universities in South Africa, Malaysia, China, the Netherlands and South Korea. In this text book, the focus is on the application of methods and instruments. ,Management Accounting' follows a case study-based approach. All cases are derived from previous exam papers and are explained in detail.
The text book starts with a case study of a manufacturing company and compares fi nancial accounting to managerial accounting. It covers two points of view: (1) a general management view, with aspects of business planning, cost-volume-profi t analysis, degree of operating leverage, mergers and cross-border acquisitions and risk valuation. (2) a cost accounting view with management accounting systems, fl exible budgeting, cost allocations, performance measurement and monitoring, reporting, calculation, manufacturing accounting (job order and process costing), activity based costing and multi-level contribution margin accounting. The website provides numerous exam tasks and complete solutions which are available in English.
Management Accounting is written for students in international Business Management study programs. It covers the widely applied syllabus of Cost Accounting and Management Accounting at universities on bachelor's and master's level. The book is based on more than 20 years' academic teaching experience in Germany and at international universities in South Africa, Malaysia, China, the Netherlands and South Korea.
In this text book, the application of methods and instruments comes first. Management Accounting follows a case study based approach. All cases are taken from previous exam papers and explained in detail.
The text book starts with a case study of a manufacturing company and compares Financial Accounting to Management Accounting. It covers two point of views: (1) a General Management view, with aspects of business planning, cost-volume-profit analysis, degree of operating leverage, mergers and cross-border acquisitions and risk valuation. (2) a Cost Accounting view with Management Accounting systems, flexible budgeting, cost allocations, performance measurement and monitoring, reporting, calculation, manufacturing accounting (job order and process costing), activity based costing and multi-level contribution margin Accounting.
On the UVK website, numerous exam tasks and complete solutions thereto are available in English.
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
Autor*in
Carsten Berkau
Themen in »Management Accounting«
Financial Accounting Managerial Accounting Cost Planning Business Plan Cost Behaviour Cost Separation Cost Volume Profit Analysis CVP-Analysis Operating Leverage Performance Measurement Mergers and Acquisitions Risk Valuation Cost Accounting Systems Flexible Budgeting Marginal Cost Accounting