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Management Accounting

International Syllabus

Carsten Berkau
Livre broché | Anglais
39,45 €
+ 78 points
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Description

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.

Spécifications

Parties prenantes

Auteur(s) :
Editeur:
UVK

Contenu

Nombre de pages :
322
Langue:
Anglais

Caractéristiques

EAN:
9783739831947
Date de parution :
26-09-23
Format:
Livre broché
Dimensions :
177 mm x 18 mm
Poids :
614 g

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