Management Accounting

Professor Carsten Berkau

doi:10.24053/9783739880280

Summary

Management Accounting is written for students in international Business Management study programs. It covers the widely applied syllabus 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 universities 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, mergers and cross-border acquisitions and risk valuation. (2) a Cost Accounting view with Management Accounting systems, flexible budgeting, cost allocations, performance measurement and monitoring, reporting, calculation, manufacturing accounting (job order and process costing), activity based costing and multi-level contribution margin Accounting.

On the UVK website, numerous exam tasks and complete solutions thereto are available in English.

Search publication

Bibliographic data

Copyright year: 2020
ISBN-Print: 978-3-7398-3028-5
ISBN-Online: 978-3-7398-8028-0
Publisher: uvk, Konstanz/München
Language: English
Pages
Product type: Book Titles

Titelei/Inhaltsverzeichnis No access Pages 1 - 3
1. Conventions No access Pages 4 - 10
2. Introduction to Management Accounting No access Pages 11 - 15
3. Case Study PENOR PLC - Financial Accounting No access Pages 16 - 40
4. Case Study PENOR PLC – Managerial Accounting No access Pages 41 - 71
5. Characteristics of Management Accounting and Major Differences to Financial Accounting No access Pages 72 - 81
6. Cost Planning / Business Plan No access Pages 82 - 112
7. Cost Concepts, Cost Behaviour and Cost Separation No access Pages 113 - 133
8. Cost Volume Profit Analysis (CVP-Analysis) No access Pages 134 - 149
9. Degree of Operating Leverage (DOL) No access Pages 150 - 166
10. Performance Measurement No access Pages 167 - 179
11. Accounting for Mergers and Acquisitions No access Pages 180 - 210
12. Risk Valuation No access Pages 211 - 229
13. Structure of Cost Accounting Systems No access Pages 230 - 251
14. Flexible Budgeting / Marginal Cost Accounting No access Pages 252 - 264
15. Cost Monitoring No access Pages 265 - 273
16. Cost Allocations No access Pages 274 - 296
17. Reporting No access Pages 297 - 306
18. Job Order Costing (Manufacturing Accounting) No access Pages 307 - 327
19. Process Costing (Manufacturing Accounting) No access Pages 328 - 338
20. Multiple-Level Contribution Margin Accounting No access Pages 339 - 343
21. Activity Based Costing No access Pages 344 - 356
22. Abbreviations No access Pages 357 - 362
23. Table of Figures No access Pages 363 - 367
24. Literature No access Pages 368 -