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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…mehr
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.
Prof. Dr. Carsten Berkau teaches Accounting and Management Accounting at the University of Applied Science in Osnabrück, Germany. Other textbooks are Basics of Accounting, Financial Statements and Bilanzen.
Inhaltsangabe
1. Conventions 2. Introduction to Management Accounting 3. Case Study PENOR PLC - Financial Accounting 4. Case Study PENOR PLC - Managerial Accounting 5. Characteristics of Management Accounting and Major Differences to Financial Accounting 6. Cost Planning / Business Plan 7. Cost Concepts, Cost Behaviour and Cost Separation 8. Cost Volume Profit Analysis (CVP-Analysis) 9. Degree of Operating Leverage (DOL) 10. Performance Measurement 11. Accounting for Mergers and Acquisitions 12. Risk Valuation 13. Structure of Cost Accounting Systems 14. Flexible Budgeting / Marginal Cost Accounting 15. Cost Monitoring 16. Cost Allocations 17. Reporting 18. Job Order Costing (Manufacturing Accounting) 19. Process Costing (Manufacturing Accounting) 20. Multiple-Level Contribution Margin Accounting 21. Activity Based Costing 22. Abbreviations 23. Table of Figures 24. Literature
1. Conventions2. Introduction to Management Accounting3. Case Study PENOR PLC - Financial Accounting4. Case Study PENOR PLC - Managerial Accounting5. Characteristics of Management Accounting and Major Differences to Financial Accounting6. Cost Planning / Business Plan7. Cost Concepts, Cost Behaviour and Cost Separation8. Cost Volume Profit Analysis (CVP-Analysis)9. Degree of Operating Leverage (DOL)10. Performance Measurement11. Accounting for Mergers and Acquisitions12. Risk Valuation13. Structure of Cost Accounting Systems14. Flexible Budgeting / Marginal Cost Accounting15. Cost Monitoring16. Cost Allocations 17. Reporting18. Job Order Costing (Manufacturing Accounting)19. Process Costing (Manufacturing Accounting)20. Multiple-Level Contribution Margin Accounting21. Activity Based Costing22. Abbreviations23. Table of Figures24. Literature
1. Conventions 2. Introduction to Management Accounting 3. Case Study PENOR PLC - Financial Accounting 4. Case Study PENOR PLC - Managerial Accounting 5. Characteristics of Management Accounting and Major Differences to Financial Accounting 6. Cost Planning / Business Plan 7. Cost Concepts, Cost Behaviour and Cost Separation 8. Cost Volume Profit Analysis (CVP-Analysis) 9. Degree of Operating Leverage (DOL) 10. Performance Measurement 11. Accounting for Mergers and Acquisitions 12. Risk Valuation 13. Structure of Cost Accounting Systems 14. Flexible Budgeting / Marginal Cost Accounting 15. Cost Monitoring 16. Cost Allocations 17. Reporting 18. Job Order Costing (Manufacturing Accounting) 19. Process Costing (Manufacturing Accounting) 20. Multiple-Level Contribution Margin Accounting 21. Activity Based Costing 22. Abbreviations 23. Table of Figures 24. Literature
1. Conventions2. Introduction to Management Accounting3. Case Study PENOR PLC - Financial Accounting4. Case Study PENOR PLC - Managerial Accounting5. Characteristics of Management Accounting and Major Differences to Financial Accounting6. Cost Planning / Business Plan7. Cost Concepts, Cost Behaviour and Cost Separation8. Cost Volume Profit Analysis (CVP-Analysis)9. Degree of Operating Leverage (DOL)10. Performance Measurement11. Accounting for Mergers and Acquisitions12. Risk Valuation13. Structure of Cost Accounting Systems14. Flexible Budgeting / Marginal Cost Accounting15. Cost Monitoring16. Cost Allocations 17. Reporting18. Job Order Costing (Manufacturing Accounting)19. Process Costing (Manufacturing Accounting)20. Multiple-Level Contribution Margin Accounting21. Activity Based Costing22. Abbreviations23. Table of Figures24. Literature
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