TY - GEN N2 - 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 DO - 10.1007/978-3-030-62022-6 DO - doi AB - 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 T1 - Management accounting / DA - 2021. CY - Cham : AU - Schuster, Peter AU - Heinemann, Mareike. AU - Cleary, Peter CN - HF5657.4 PB - Springer, PP - Cham : PY - 2021. N1 - 5.3.2 Procedure of the Prozesskostenrechnung. ID - 1433832 KW - Managerial accounting. KW - Comptabilité de gestion. SN - 9783030620226 SN - 3030620220 TI - Management accounting / LK - https://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-62022-6 UR - https://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-62022-6 ER -