Management Accounting

1. Auflage 2021
ISBN: 978-3-030-62024-0
Verlag: Springer International Publishing

Buch, Englisch, 314 Seiten, Format (B × H): 155 mm x 235 mm, Gewicht: 499 g

Reihe: Springer Texts in Business and Economics

This textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer).

The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. With its unique approach based on information economics, the textbook offers a comprehensive and innovative presentation to a global audience.

Zielgruppe

Upper undergraduate

Autoren/Hrsg.

Schuster, Peter

Cleary, Peter

Heinemann, Mareike

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Management
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

Introduction to Management Accounting.- Accounting Information and Production Decisions.- Accounting Information and Pricing Decisions.- Decision-Making Under Uncertainty.- Cost Managment.- Variance Analysis and Control.- Coordination, Budgeting and Incentives.- Transfer Prices and Cost Allocations.- Index.

Über Autor(innen)

Peter Schuster works at Schmalkalden University of Applied Sciences, Germany. He received a doctorate (in Management Accounting) from the University of Göttingen, Germany (1991), and his research interests include Investment Appraisal and Management Control Systems.

Mareike Heinemann works as a consultant in an advisory firm focused on the valuation of businesses and intangible assets in Frankfurt/Main, Germany. She obtained a PhD (in Finance and Management Accounting) from the University of the West of England, UK (2017), and her research interests include behavioural finance, investment decision-making and valuation.

Peter Cleary works at University College Cork, Ireland. He obtained his doctoral degree (in Management Accounting) at the University of Limerick, Ireland (2007), and his research interests include Management Accounting and Intellectual Capital.