Management Accounting

Management Accounting is a textbook for business management study programmes. It strictly follows a case study-based approach. All methods are discussed using easily understandable cases. The calculations demonstrate how to apply management accounting step by step. 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.

for students of International Business Management study programs, based on more than 20 years of academic teaching experience, focusses on the application of methods and instruments, numerous exam tasks and complete solutions which are available in English

Autorentext

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.

Inhalt

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