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  • af Carsten Berkau
    423,95 kr.

    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.

  • af Carsten Berkau
    423,95 kr.

    Accountants support managers to control their businesses. Companies report to their investors and creditors in form of financial statements derived from bookkeeping records. In business, Accounting actually is the language managers talk. This text book teaches you the vocabulary and grammar of international Accounting from the scratch on.Students and managers who strive to understand and apply IFRSs need to know the fundamentals of international Accounting, starting from easy bookkeeping and continued by Financial Accounting and Management Accounting (Controlling). The book also closes the gap between German bookkeeping/Accounting and IFRSs courses taught in Germany and abroad.The text book is based on more than 60 mini-case studies, such as you find in exams. The approach of teaching is like being coached by an experienced Accountant who shows and explains how Accounting is done, step by step. In order to pick up technical terms in international Accounting and class room language, the text book is written in English by an international team of Accounting experts and authored by an Accounting professor of a German university of applied sciences with international experience as visiting professor in numerious partner universities worldwide.

  • af Carsten Berkau
    718,95 kr.

    Der Autor stellt eine Konzeption für ein DV-gestütztes Prozeßkostenmanagement vor, die auf den Nutzenpotentialen der Prozeßkostenrechnung aufbaut.