Management Accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
München
UVK Verlag
[2020]
|
| Ausgabe: | 6th Edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | 369 Seiten Illustrationen, Diagramme |
| ISBN: | 9783739830285 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text | CONTENTS
1.
CONVENTIONS
1-4
2.
INTRODUCTION
TO
MANAGEMENT
ACCOUNTING
2-11
3.
CASE
STUDY
PENOR
PLC
-
FINANCIAL
ACCOUNTING
3-16
4.
CASE
STUDY
PENOR
PLC
*
MANAGERIAL
ACCOUNTING
4-41
5.
CHARACTERISTICS
OF
MANAGEMENT
ACCOUNTING
AND
MAJOR
DIFFERENCES
TO
FINANCIAL
ACCOUNTING
5-72
6.
COST
PLANNING
/
BUSINESS
PLAN
6-82
7.
COST
CONCEPTS,
COST
BEHAVIOUR
AND
COST
SEPARATION
7-113
8.
COST
VOLUME
PROFIT
ANALYSIS
(CVP-ANALYSIS)
8-134
9.
DEGREE
OF
OPERATING
LEVERAGE
(DOL)
9-150
10.
PERFORMANCE
MEASUREMENT
10-167
11.
ACCOUNTING
FOR
MERGERS
AND
ACQUISITIONS
11-180
12.
RISK
VALUATION
12-211
13.
STRUCTURE
OF
COST
ACCOUNTING
SYSTEMS
13-230
14.
FLEXIBLE
BUDGETING
/
MARGINAL
COST
ACCOUNTING
14-252
15.
COST
MONITORING
15-265
16.
COST
ALLOCATIONS
16-274
17.
REPORTING
17-297
18.
JOB
ORDER
COSTING
(MANUFACTURING
ACCOUNTING)
18-307
19.
PROCESS
COSTING
(MANUFACTURING
ACCOUNTING)
19-328
20.
MULTIPLE-LEVEL
CONTRIBUTION
MARGIN
ACCOUNTING
20-339
21.
ACTIVITY
BASED
COSTING
21-344
22.
ABBREVIATIONS
22-357
23.
TABLE
OF
FIGURES
23-363
24.
LITERATURE
24-368
Management Accounting İs written for students in international Busi ness Management study programs. It cowers the widely applied sylla bus 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 universi ties 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, mer gers and cross-border acquisitions and risk valuation. (2) a Cost Accoun ting view with Management Accounting systems, flexible budgeting, cost allocations, performance measurement and monitoring, reporting, calcu lation, manufacturing accounting Qob order and process costing), activity based costing and multi-level contribution margin Accounting. On the UVK website, numerous exam tasks and complete solutions the reto are available in English.
|
| adam_txt |
CONTENTS
1.
CONVENTIONS
1-4
2.
INTRODUCTION
TO
MANAGEMENT
ACCOUNTING
2-11
3.
CASE
STUDY
PENOR
PLC
-
FINANCIAL
ACCOUNTING
3-16
4.
CASE
STUDY
PENOR
PLC
*
MANAGERIAL
ACCOUNTING
4-41
5.
CHARACTERISTICS
OF
MANAGEMENT
ACCOUNTING
AND
MAJOR
DIFFERENCES
TO
FINANCIAL
ACCOUNTING
5-72
6.
COST
PLANNING
/
BUSINESS
PLAN
6-82
7.
COST
CONCEPTS,
COST
BEHAVIOUR
AND
COST
SEPARATION
7-113
8.
COST
VOLUME
PROFIT
ANALYSIS
(CVP-ANALYSIS)
8-134
9.
DEGREE
OF
OPERATING
LEVERAGE
(DOL)
9-150
10.
PERFORMANCE
MEASUREMENT
10-167
11.
ACCOUNTING
FOR
MERGERS
AND
ACQUISITIONS
11-180
12.
RISK
VALUATION
12-211
13.
STRUCTURE
OF
COST
ACCOUNTING
SYSTEMS
13-230
14.
FLEXIBLE
BUDGETING
/
MARGINAL
COST
ACCOUNTING
14-252
15.
COST
MONITORING
15-265
16.
COST
ALLOCATIONS
16-274
17.
REPORTING
17-297
18.
JOB
ORDER
COSTING
(MANUFACTURING
ACCOUNTING)
18-307
19.
PROCESS
COSTING
(MANUFACTURING
ACCOUNTING)
19-328
20.
MULTIPLE-LEVEL
CONTRIBUTION
MARGIN
ACCOUNTING
20-339
21.
ACTIVITY
BASED
COSTING
21-344
22.
ABBREVIATIONS
22-357
23.
TABLE
OF
FIGURES
23-363
24.
LITERATURE
24-368
Management Accounting İs written for students in international Busi ness Management study programs. It cowers the widely applied sylla bus 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 universi ties 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, mer gers and cross-border acquisitions and risk valuation. (2) a Cost Accoun ting view with Management Accounting systems, flexible budgeting, cost allocations, performance measurement and monitoring, reporting, calcu lation, manufacturing accounting Qob order and process costing), activity based costing and multi-level contribution margin Accounting. On the UVK website, numerous exam tasks and complete solutions the reto are available in English. |
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| author2 | Berkau, Keabetswe Sylvia |
| author2_role | trl |
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| index_date | 2024-07-03T14:28:01Z |
| indexdate | 2024-07-10T08:51:29Z |
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| isbn | 9783739830285 |
| language | English |
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| physical | 369 Seiten Illustrationen, Diagramme |
| publishDate | 2020 |
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| spelling | Berkau, Carsten Verfasser (DE-588)114115141 aut Management Accounting Carsten Berkau ; translation by Keabetswe S. Berkau 6th Edition München UVK Verlag [2020] 369 Seiten Illustrationen, Diagramme txt rdacontent n rdamedia nc rdacarrier Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd rswk-swf Management Accounting (DE-588)4125415-6 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf International Accounting Standards (DE-588)4367663-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Rechnungswesen (DE-588)4048732-5 s Management Accounting (DE-588)4125415-6 s DE-604 Deutschland Handelsgesetzbuch (DE-588)4125783-2 u Bilanz (DE-588)4006566-2 s International Accounting Standards (DE-588)4367663-7 s International Financial Reporting Standards (DE-588)4699643-6 s 1\p DE-604 Berkau, Keabetswe Sylvia (DE-588)1150813369 trl UVK Verlagsgesellschaft mbH (DE-588)106537268X pbl Erscheint auch als Online-Ausgabe, PDF 9783739880280 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032111357&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032111357&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Berkau, Carsten Management Accounting Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd Management Accounting (DE-588)4125415-6 gnd Bilanz (DE-588)4006566-2 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd International Accounting Standards (DE-588)4367663-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4125783-2 (DE-588)4125415-6 (DE-588)4006566-2 (DE-588)4699643-6 (DE-588)4367663-7 (DE-588)4048732-5 (DE-588)4123623-3 |
| title | Management Accounting |
| title_auth | Management Accounting |
| title_exact_search | Management Accounting |
| title_exact_search_txtP | Management Accounting |
| title_full | Management Accounting Carsten Berkau ; translation by Keabetswe S. Berkau |
| title_fullStr | Management Accounting Carsten Berkau ; translation by Keabetswe S. Berkau |
| title_full_unstemmed | Management Accounting Carsten Berkau ; translation by Keabetswe S. Berkau |
| title_short | Management Accounting |
| title_sort | management accounting |
| topic | Deutschland Handelsgesetzbuch (DE-588)4125783-2 gnd Management Accounting (DE-588)4125415-6 gnd Bilanz (DE-588)4006566-2 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd International Accounting Standards (DE-588)4367663-7 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Deutschland Handelsgesetzbuch Management Accounting Bilanz International Financial Reporting Standards International Accounting Standards Rechnungswesen Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032111357&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032111357&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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