Management accounting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer
[2021]
|
| Schriftenreihe: | Springer texts in business and economics
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 314 Seiten Illustrationen, Diagramme |
| ISBN: | 9783030620219 |
Internformat
MARC
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| 264 | 1 | |a Cham |b Springer |c [2021] | |
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| 700 | 1 | |a Heinemann, Mareike |e Verfasser |0 (DE-588)1229855394 |4 aut | |
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Datensatz im Suchindex
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| adam_text | VII Contents 1 Introduction to Management Accounting...................................................... 1 1.1 1.1.1 Management Accounting........................................................................................... The Accounting System................................................................................................ 2 2 1.1.2 The Decision-Making Function of Management Accounting....................................... S 1.1.3 1.1.4 The Behavioural Control Function of Management Accounting.................................. Focus of This Text.......................................................................................................... 4 6 1.2 1.2.1 Introduction to Management Accounting and Decision-Making............................ The Concepts of Costs and Revenues........................................................................... 7 8 1.2.2 Short-Term and Long-Term Decision-Making............................................................... 8 1.2.3 1.3 1.3.1 1.3.2 Orientation Towards Goods Consumption and Production......................................... Guided Tour of This Text.............................................................................................. Contents of the Text..................................................................................................... Formal Structure of This Text......................................................................................... 11 12 12 14 1.3.3 Use of the
Text.............................................................................................................. 14 1.4 1.5 Summary...................................................................................................................... Assessment Material................................................................................................... 14 15 2 Accounting Information and Production Decisions.................................... 17 2.1 2.1.1 Basics............................................................................................................................ Preliminary Remarks and Assumptions........................................................................ 19 19 2.1.2 2.1.3 2.1.4 Absorption Costing...................................................................................................... Contribution Margins, Profit Functions and Restriction Types..................................... Basic Model of the Pure Production Programme Decision.......................................... 20 23 24 2.2 Production Programme Decisions in Different Scenarios......................................... 25 2.2.1 2.2.2 2.2.3 Initial Example.............................................................................................................. No Effective Multiple-Product Restriction.................................................................... One Effective Multiple-Product Restriction.................................................................. 26 26 29 2.2.4 2.3 Several Effective Multiple-Product
Restrictions............................................................ Opportunity Costs and Decision-Making................................................................... 38 48 2.3.1 2.3.2 Conceptual Bases......................................................................................................... Input-Related Opportunity Costs................................................................................. 48 49 2.3.3 Output-Related Optimal Costs..................................................................................... 50 2.3.4 Output-Related Alternative Costs................................................................................ 52 2.4 2.5 Summary...................................................................................................................... Assessment Material................................................................................................... 54 55 3 Accounting Information and Pricing Decisions............................................ 59 3.1 Costs as a Basis for Pricing Decisions......................................................................... 61 3.2 3.2.1 3.2.2 3.2.3 Price Limits................................................................................................................... Overview..................................................................................................................... Short-Term Lowest-Price Limits.................................................................................... Short-Term Lowest-Price Limits with Potential Capacity
Restrictions........................... 62 62 63 66 3.2.4 Long-Term Lowest-Price Limits.................................................................................... 73
VIII Contents 3.2.5 Highest-Price Limits....................................................................................................... 77 3.3 Optimal Prices............................................................................................................... 80 3.3.1 The Basic Model............................................................................................................. 80 3.3.2 Optimal Prices in the Long Run...................................................................................... 84 3.3.3 3.3.4 Dynamic Price Strategies............................................................................................... Interdependence Between Products............................................................................. 88 92 3.3.5 Competitive Reactions................................................................................................... 95 3.4 Summary........................................................................................................................ 98 3.5 Assessment Material.................................................................................................... 99 4 Decision-Making Under Uncertainty................................................................ Ю5 4.1 4.2 Introduction................................................................................................................. Cost-Volume-Profit Relationships (Break-Even Analysis)......................................... 106 107 4.2.1 4.2.2
Introduction.................................................................................................................. Single-Product Break-Even Analysis.............................................................................. 107 107 4.2.3 4.2.4 Safety Coefficient and Operating Leverage................................................................... Stochastic Break-Even Analysis: The Single-Product Case............................................ 110 113 4.2.5 Multi-Product Break-Even Analysis................................................................................ 117 4.2.6 4.3 Result............................................................................................................................. Summary....................................................................................................................... 121 122 4.4 Assessment Material................................................................................................... 123 5 Cost Management................................................................................................... 125 5.1 Contents of Cost Management................................................................................... 127 5.2 5.2.1 5.2.2 Cost Management and Company Strategy................................................................ The Management Accounting System and Company Strategy.................................... Value Chain Analysis..................................................................................................... 128 128 130 5.2.3 5.2.4
Strategic Cost Analysis.................................................................................................. Consideration of Information About Industry Structure.............................................. 131 133 The German Version of Activity-Based Costing.......................................................... 136 5.3.1 5.3.2 5.3 Introduction.................................................................................................................. Procedure of the Prozesskostenrechnung.................................................................... 136 137 5.3.3 5.3.4 Assessment.................................................................................................................... Application Possibilities of Activity-Based Costing....................................................... 143 144 5.3.5 5.3.6 5.3.7 Overhead Cost Management........................................................................................ Strategic Calculation..................................................................................................... Customer Profitability Analysis..................................................................................... 144 146 153 5.4 5.4.1 Target Costing.............................................................................................................. Target Costs and Their Determination.......................................................................... 155 155 5.4.2 Achieving the Target
Costs........................................................................................... 157 5.4.3 5.5 5.5.1 5.5.2 5.5.3 Discussion..................................................................................................................... Life Cycle Costing......................................................................................................... Product Life Cycles........................................................................................................ Different Concepts of Life Cycle Costing...................................................................... Shifting Costs Between Life Cycle Phases.................................................................... 158 161 161 162 163 5.6 5.7 Summary....................................................................................................................... Assessment Material................................................................................................... 165 166
IX Contents 6 Variance Analysis and Control........................................................................... 173 6.1 6.1.1 Causes of Variances and Functions of Control......................................................... Causes of Variances..................................................................................................... 175 175 6.1.2 6.1.3 6.2 6.2.1 Functions of Control.................................................................................................... Analysing Options....................................................................................................... Fundamental Concept of the Control Process.......................................................... Setting Up the Control Field........................................................................................ 176 179 179 180 6.2.2 6.3 6.3.1 Determination of Budgeted and Actual Measures...................................................... Variance Analysis Options.......................................................................................... The Reference System................................................................................................. 180 182 182 6.3.2 6.3.3 6.3.4 The Fair Disaggregation of the Total Variance............................................................. Methods of Variance Analysis...................................................................................... Choosing an Appropriate Method.............................................................................. 185 189 194 6.4 6.4.1 6.4.2
6.5 6.6 6.7 Typical Variances in Cost and Revenue Control....................................................... 198 Cost Control................................................................................................................. 198 Revenue Control.......................................................................................................... 204 Budgeting Control...................................................................................................... 208 Summary..................................................................................................................... 211 Assessment Material................................................................................................. 212 7 Coordination, Budgeting and Incentives....................................................... 215 7.1 7.1.1 Introduction............................................................................................................... Coordination............................................................................................................... 217 217 7.1.2 Non-Personnel Coordination...................................................................................... 217 7.1.3 7.2 7.2.1 7.2.2 Personnel Coordination............................................................................................... Budgeting and Management Assessment................................................................ Introduction................................................................................................................
Functions of Budgeting............................................................................................... 219 224 224 224 7.3 7.3.1 Master Budget............................................................................................................ 226 Approach..................................................................................................................... 226 7.3.2 An Example.................................................................................................................. 226 7.4 7.4.1 Participation and Budgeting..................................................................................... Degrees of Participation.............................................................................................. 231 231 7.4.2 7.4.3 Model Assumptions.................................................................................................... The First Best Solution................................................................................................. 231 233 7.4.4 7.4.5 7.4.6 7.5 The Second Best Solution........................................................................................... Variations of Participation........................................................................................... Participation Variants with Uncertain Costs Structures................................................ Summary..................................................................................................................... 235 239 240 243 7.6 Assessment
Material.................................................................................................. 245 8 Transfer Prices and Cost Allocations............................................................... 247 8.1 8.1.1 Functions and Types of Transfer Prices.................................................................... Introduction................................................................................................................ 249 249 8.1.2 Functions of Transfer Prices......................................................................................... 251
X Contents 8.1.3 Types of Transfer Prices......................................................................................................... 8.1.4 Organisational Settings......................................................................................................... 257 8.2 Market-Based Transfer Prices.............................................................................................. 258 8.2.1 Applicability of the Market Price as the Transfer Price...................................................... 258 8.2.2 Modified Market Price........................................................................................................... 264 Cost-Based Transfer Prices.................................................................................................. 265 8.3.1 Actual Costs Versus Standard Costs..................................................................................... 266 8.3.2 Marginal Cost-Based Transfer Price...................................................................................... 267 8.3.3 Full Cost-Based Transfer Price.............................................................................................. 272 8.3.4 Multi-Tier Transfer Prices....................................................................................................... 276 8.3.5 Full Cost Plus Profit Surcharge as a Transfer Price.............................................................. 277 8.3.6 Dual Transfer
Prices................................................................................................................ 281 8.4 Negotiated Transfer Prices................................................................................................. 285 8.4.1 Effects From Negotiated Transfer Prices............................................................................. 285 8.4.2 A Hold Up Model................................................................................................................... 288 8.5 Transfer Prices and Behavioural Control........................................................................ 292 8.5.1 Introduction........................................................................................................................... 292 8.5.2 Cost Management and Strategy Penetration.................................................................... 292 8.5.3 Coordination of Price Decisions.......................................................................................... 294 8.5.4 Strategic Transfer Prices....................................................................................................... 297 8.6 Summary................................................................................................................................ 300 8.7 Assessment Material........................................................................................................... 301 8.3 256 Supplementary Information
References............................................................................................................................. 308 Index...................................................................................................................................... 311
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| adam_txt |
VII Contents 1 Introduction to Management Accounting. 1 1.1 1.1.1 Management Accounting. The Accounting System. 2 2 1.1.2 The Decision-Making Function of Management Accounting. S 1.1.3 1.1.4 The Behavioural Control Function of Management Accounting. Focus of This Text. 4 6 1.2 1.2.1 Introduction to Management Accounting and Decision-Making. The Concepts of Costs and Revenues. 7 8 1.2.2 Short-Term and Long-Term Decision-Making. 8 1.2.3 1.3 1.3.1 1.3.2 Orientation Towards Goods Consumption and Production. Guided Tour of This Text. Contents of the Text. Formal Structure of This Text. 11 12 12 14 1.3.3 Use of the
Text. 14 1.4 1.5 Summary. Assessment Material. 14 15 2 Accounting Information and Production Decisions. 17 2.1 2.1.1 Basics. Preliminary Remarks and Assumptions. 19 19 2.1.2 2.1.3 2.1.4 Absorption Costing. Contribution Margins, Profit Functions and Restriction Types. Basic Model of the'Pure'Production Programme Decision. 20 23 24 2.2 Production Programme Decisions in Different Scenarios. 25 2.2.1 2.2.2 2.2.3 Initial Example. No Effective Multiple-Product Restriction. One Effective Multiple-Product Restriction. 26 26 29 2.2.4 2.3 Several Effective Multiple-Product
Restrictions. Opportunity Costs and Decision-Making. 38 48 2.3.1 2.3.2 Conceptual Bases. Input-Related Opportunity Costs. 48 49 2.3.3 Output-Related Optimal Costs. 50 2.3.4 Output-Related Alternative Costs. 52 2.4 2.5 Summary. Assessment Material. 54 55 3 Accounting Information and Pricing Decisions. 59 3.1 Costs as a Basis for Pricing Decisions. 61 3.2 3.2.1 3.2.2 3.2.3 Price Limits. Overview. Short-Term Lowest-Price Limits. Short-Term Lowest-Price Limits with Potential Capacity
Restrictions. 62 62 63 66 3.2.4 Long-Term Lowest-Price Limits. 73
VIII Contents 3.2.5 Highest-Price Limits. 77 3.3 Optimal Prices. 80 3.3.1 The Basic Model. 80 3.3.2 Optimal Prices in the Long Run. 84 3.3.3 3.3.4 Dynamic Price Strategies. Interdependence Between Products. 88 92 3.3.5 Competitive Reactions. 95 3.4 Summary. 98 3.5 Assessment Material. 99 4 Decision-Making Under Uncertainty. Ю5 4.1 4.2 Introduction. Cost-Volume-Profit Relationships (Break-Even Analysis). 106 107 4.2.1 4.2.2
Introduction. Single-Product Break-Even Analysis. 107 107 4.2.3 4.2.4 Safety Coefficient and Operating Leverage. Stochastic Break-Even Analysis: The Single-Product Case. 110 113 4.2.5 Multi-Product Break-Even Analysis. 117 4.2.6 4.3 Result. Summary. 121 122 4.4 Assessment Material. 123 5 Cost Management. 125 5.1 Contents of Cost Management. 127 5.2 5.2.1 5.2.2 Cost Management and Company Strategy. The Management Accounting System and Company Strategy. Value Chain Analysis. 128 128 130 5.2.3 5.2.4
Strategic Cost Analysis. Consideration of Information About Industry Structure. 131 133 The German Version of Activity-Based Costing. 136 5.3.1 5.3.2 5.3 Introduction. Procedure of the Prozesskostenrechnung. 136 137 5.3.3 5.3.4 Assessment. Application Possibilities of Activity-Based Costing. 143 144 5.3.5 5.3.6 5.3.7 Overhead Cost Management. Strategic Calculation. Customer Profitability Analysis. 144 146 153 5.4 5.4.1 Target Costing. Target Costs and Their Determination. 155 155 5.4.2 Achieving the Target
Costs. 157 5.4.3 5.5 5.5.1 5.5.2 5.5.3 Discussion. Life Cycle Costing. Product Life Cycles. Different Concepts of Life Cycle Costing. Shifting Costs Between Life Cycle Phases. 158 161 161 162 163 5.6 5.7 Summary. Assessment Material. 165 166
IX Contents 6 Variance Analysis and Control. 173 6.1 6.1.1 Causes of Variances and Functions of Control. Causes of Variances. 175 175 6.1.2 6.1.3 6.2 6.2.1 Functions of Control. Analysing Options. Fundamental Concept of the Control Process. Setting Up the Control Field. 176 179 179 180 6.2.2 6.3 6.3.1 Determination of Budgeted and Actual Measures. Variance Analysis Options. The Reference System. 180 182 182 6.3.2 6.3.3 6.3.4 The Fair Disaggregation of the Total Variance. Methods of Variance Analysis. Choosing an Appropriate Method. 185 189 194 6.4 6.4.1 6.4.2
6.5 6.6 6.7 Typical Variances in Cost and Revenue Control. 198 Cost Control. 198 Revenue Control. 204 Budgeting Control. 208 Summary. 211 Assessment Material. 212 7 Coordination, Budgeting and Incentives. 215 7.1 7.1.1 Introduction. Coordination. 217 217 7.1.2 Non-Personnel Coordination. 217 7.1.3 7.2 7.2.1 7.2.2 Personnel Coordination. Budgeting and Management Assessment. Introduction.
Functions of Budgeting. 219 224 224 224 7.3 7.3.1 Master Budget. 226 Approach. 226 7.3.2 An Example. 226 7.4 7.4.1 Participation and Budgeting. Degrees of Participation. 231 231 7.4.2 7.4.3 Model Assumptions. The First Best Solution. 231 233 7.4.4 7.4.5 7.4.6 7.5 The Second Best Solution. Variations of Participation. Participation Variants with Uncertain Costs Structures. Summary. 235 239 240 243 7.6 Assessment
Material. 245 8 Transfer Prices and Cost Allocations. 247 8.1 8.1.1 Functions and Types of Transfer Prices. Introduction. 249 249 8.1.2 Functions of Transfer Prices. 251
X Contents 8.1.3 Types of Transfer Prices. 8.1.4 Organisational Settings. 257 8.2 Market-Based Transfer Prices. 258 8.2.1 Applicability of the Market Price as the Transfer Price. 258 8.2.2 Modified Market Price. 264 Cost-Based Transfer Prices. 265 8.3.1 Actual Costs Versus Standard Costs. 266 8.3.2 Marginal Cost-Based Transfer Price. 267 8.3.3 Full Cost-Based Transfer Price. 272 8.3.4 Multi-Tier Transfer Prices. 276 8.3.5 Full Cost Plus Profit Surcharge as a Transfer Price. 277 8.3.6 Dual Transfer
Prices. 281 8.4 Negotiated Transfer Prices. 285 8.4.1 Effects From Negotiated Transfer Prices. 285 8.4.2 A Hold Up Model. 288 8.5 Transfer Prices and Behavioural Control. 292 8.5.1 Introduction. 292 8.5.2 Cost Management and Strategy Penetration. 292 8.5.3 Coordination of Price Decisions. 294 8.5.4 Strategic Transfer Prices. 297 8.6 Summary. 300 8.7 Assessment Material. 301 8.3 256 Supplementary Information
References. 308 Index. 311 |
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| spelling | Schuster, Peter Verfasser (DE-588)171035925 aut Management accounting Peter Schuster, Mareike Heinemann, Peter Cleary Cham Springer [2021] XII, 314 Seiten Illustrationen, Diagramme txt rdacontent n rdamedia nc rdacarrier Springer texts in business and economics Heinemann, Mareike Verfasser (DE-588)1229855394 aut Cleary, Peter Verfasser (DE-588)1229855653 aut Erscheint auch als Online-Ausgabe 978-3-030-62022-6 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032543436&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title_full | Management accounting Peter Schuster, Mareike Heinemann, Peter Cleary |
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