Management Accounting: International Syllabus
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 internationa...
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| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Ausgabe: | 7th ed |
| Schlagworte: | |
| Online-Zugang: | DE-12 DE-739 URL des Erstveröffentlichers |
| Zusammenfassung: | 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 |
| Beschreibung: | [7th Edition] |
| Beschreibung: | 1 Online-Ressource (322 Seiten) |
| ISBN: | 9783739881942 |
| DOI: | 10.24053/9783739881942 |
Internformat
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| 500 | |a [7th Edition] | ||
| 520 | |a 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 | ||
| 650 | 4 | |a Financial Accounting | |
| 650 | 4 | |a Managerial Accounting | |
| 650 | 4 | |a Cost Planning | |
| 650 | 4 | |a Business Plan | |
| 650 | 4 | |a Cost Behaviour | |
| 650 | 4 | |a Cost Separation | |
| 650 | 4 | |a Cost Volume Profit Analysis | |
| 650 | 4 | |a CVP-Analysis | |
| 650 | 4 | |a Operating Leverage | |
| 650 | 4 | |a Performance Measurement | |
| 650 | 4 | |a Mergers and Acquisitions | |
| 650 | 4 | |a Risk Valuation | |
| 650 | 4 | |a Cost Accounting Systems | |
| 650 | 4 | |a Flexible Budgeting | |
| 650 | 4 | |a Marginal Cost Accounting | |
| 650 | 4 | |a Cost Monitoring | |
| 650 | 4 | |a Cost Allocations | |
| 650 | 4 | |a Reporting | |
| 650 | 4 | |a Job Order Costing | |
| 650 | 4 | |a Process Costing | |
| 650 | 4 | |a Activity Based Costing | |
| 650 | 4 | |a Abbreviation | |
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Datensatz im Suchindex
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| author | Berkau, Carsten |
| author_GND | (DE-588)114115141 |
| author_facet | Berkau, Carsten |
| author_role | aut |
| author_sort | Berkau, Carsten |
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| building | Verbundindex |
| bvnumber | BV049381306 |
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| ctrlnum | (ZDB-71-NAR)9783739881942 (OCoLC)1409126133 (DE-599)BVBBV049381306 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.24053/9783739881942 |
| edition | 7th ed |
| format | Electronic eBook |
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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. 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| index_date | 2024-07-03T22:59:14Z |
| indexdate | 2025-02-19T17:46:20Z |
| institution | BVB |
| isbn | 9783739881942 |
| language | English |
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| spelling | Berkau, Carsten Verfasser (DE-588)114115141 aut Management Accounting International Syllabus Carsten Berkau 7th ed 1 Online-Ressource (322 Seiten) txt rdacontent c rdamedia cr rdacarrier [7th Edition] 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 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 Cost Monitoring Cost Allocations Reporting Job Order Costing Process Costing Activity Based Costing Abbreviation Management Accounting (DE-588)4125415-6 gnd rswk-swf Management Accounting (DE-588)4125415-6 s DE-604 Erscheint auch als Druck-Ausgabe 9783739831947 http://doi.org/10.24053/9783739881942 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Berkau, Carsten Management Accounting International Syllabus 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 Cost Monitoring Cost Allocations Reporting Job Order Costing Process Costing Activity Based Costing Abbreviation Management Accounting (DE-588)4125415-6 gnd |
| subject_GND | (DE-588)4125415-6 |
| title | Management Accounting International Syllabus |
| title_auth | Management Accounting International Syllabus |
| title_exact_search | Management Accounting International Syllabus |
| title_exact_search_txtP | Management Accounting International Syllabus |
| title_full | Management Accounting International Syllabus Carsten Berkau |
| title_fullStr | Management Accounting International Syllabus Carsten Berkau |
| title_full_unstemmed | Management Accounting International Syllabus Carsten Berkau |
| title_short | Management Accounting |
| title_sort | management accounting international syllabus |
| title_sub | International Syllabus |
| topic | 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 Cost Monitoring Cost Allocations Reporting Job Order Costing Process Costing Activity Based Costing Abbreviation Management Accounting (DE-588)4125415-6 gnd |
| topic_facet | 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 Cost Monitoring Cost Allocations Reporting Job Order Costing Process Costing Activity Based Costing Abbreviation Management Accounting |
| url | http://doi.org/10.24053/9783739881942 |
| work_keys_str_mv | AT berkaucarsten managementaccountinginternationalsyllabus |