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001433832 001__ 1433832
001433832 003__ OCoLC
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001433832 019__ $$a1236367690
001433832 020__ $$a9783030620226$$q(electronic bk.)
001433832 020__ $$a3030620220$$q(electronic bk.)
001433832 020__ $$z9783030620219$$q(print)
001433832 020__ $$z3030620212
001433832 0247_ $$a10.1007/978-3-030-62022-6$$2doi
001433832 035__ $$aSP(OCoLC)1237402325
001433832 040__ $$aEBLCP$$beng$$epn$$cEBLCP$$dGW5XE$$dYDX$$dOCLCO$$dOCLCF$$dUKAHL$$dMUU$$dOCLCO$$dOCLCQ$$dOCLCO$$dN$T$$dOCLCQ
001433832 049__ $$aISEA
001433832 050_4 $$aHF5657.4
001433832 08204 $$a658.15/11$$223
001433832 1001_ $$aSchuster, Peter$$c(Accounting teacher)
001433832 24510 $$aManagement accounting /$$cPeter Schuster, Mareike Heinemann, Peter Cleary.
001433832 260__ $$aCham :$$bSpringer,$$c2021.
001433832 300__ $$a1 online resource (322 pages)
001433832 336__ $$atext$$btxt$$2rdacontent
001433832 337__ $$acomputer$$bc$$2rdamedia
001433832 338__ $$aonline resource$$bcr$$2rdacarrier
001433832 4901_ $$aSpringer texts in business and economics
001433832 500__ $$a5.3.2 Procedure of the Prozesskostenrechnung.
001433832 504__ $$aIncludes bibliographical references and index.
001433832 5050_ $$aIntro -- About This Book -- Contents -- List of Symbols -- 1: Introduction to Management Accounting -- 1.1 Management Accounting -- 1.1.1 The Accounting System -- 1.1.2 The Decision-Making Function of Management Accounting -- 1.1.3 The Behavioural Control Function of Management Accounting -- 1.1.4 Focus of This Text -- 1.2 Introduction to Management Accounting and Decision-Making -- 1.2.1 The Concepts of Costs and Revenues -- 1.2.2 Short-Term and Long-Term Decision-Making -- Box 1.1 Decisions with Short-Term Effects -- 1.2.3 Orientation Towards Goods Consumption and Production
001433832 5058_ $$a1.3 Guided Tour of This Text -- 1.3.1 Contents of the Text -- 1.3.2 Formal Structure of This Text -- 1.3.3 Use of the Text -- 1.4 Summary -- 1.5 Assessment Material -- 2: Accounting Information and Production Decisions -- 2.1 Basics -- 2.1.1 Preliminary Remarks and Assumptions -- 2.1.2 Absorption Costing -- 2.1.3 Contribution Margins, Profit Functions and Restriction Types -- 2.1.4 Basic Model of the 'Pure' Production Programme Decision -- 2.2 Production Programme Decisions in Different Scenarios -- 2.2.1 Initial Example -- 2.2.2 No Effective Multiple-Product Restriction
001433832 5058_ $$a2.2.3 One Effective Multiple-Product Restriction -- 2.2.4 Several Effective Multiple-Product Restrictions -- 2.3 Opportunity Costs and Decision-Making -- 2.3.1 Conceptual Bases -- 2.3.2 Input-Related Opportunity Costs -- 2.3.3 Output-Related Optimal Costs -- 2.3.4 Output-Related Alternative Costs -- 2.4 Summary -- 2.5 Assessment Material -- 3: Accounting Information and Pricing Decisions -- 3.1 Costs as a Basis for Pricing Decisions -- 3.2 Price Limits -- 3.2.1 Overview -- 3.2.2 Short-Term Lowest-Price Limits
001433832 5058_ $$a3.2.3 Short-Term Lowest-Price Limits with Potential Capacity Restrictions -- 3.2.4 Long-Term Lowest-Price Limits -- 3.2.5 Highest-Price Limits -- 3.3 Optimal Prices -- 3.3.1 The Basic Model -- 3.3.2 Optimal Prices in the Long Run -- 3.3.3 Dynamic Price Strategies -- 3.3.4 Interdependence Between Products -- 3.3.5 Competitive Reactions -- 3.4 Summary -- 3.5 Assessment Material -- 4: Decision-Making Under Uncertainty -- 4.1 Introduction -- 4.2 Cost-Volume-Profit Relationships (Break-Even Analysis) -- 4.2.1 Introduction -- 4.2.2 Single-Product Break-Even Analysis
001433832 5058_ $$a4.2.3 Safety Coefficient and Operating Leverage -- 4.2.4 Stochastic Break-Even Analysis: The Single-Product Case -- 4.2.5 Multi-Product Break-Even Analysis -- 4.2.6 Result -- 4.3 Summary -- 4.4 Assessment Material -- 5: Cost Management -- 5.1 Contents of Cost Management -- 5.2 Cost Management and Company Strategy -- 5.2.1 The Management Accounting System and Company Strategy -- 5.2.2 Value Chain Analysis -- 5.2.3 Strategic Cost Analysis -- 5.2.4 Consideration of Information About Industry Structure -- 5.3 The German Version of Activity-Based Costing -- 5.3.1 Introduction
001433832 506__ $$aAccess limited to authorized users.
001433832 520__ $$aThis textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer). The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. With its unique approach based on information economics, the textbook offers a comprehensive and innovative presentation to a global audience
001433832 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed March 18, 2021).
001433832 650_0 $$aManagerial accounting.
001433832 650_6 $$aComptabilité de gestion.
001433832 655_0 $$aElectronic books.
001433832 7001_ $$aHeinemann, Mareike.
001433832 7001_ $$aCleary, Peter$$q(Peter J.)
001433832 77608 $$iPrint version:$$aSchuster, Peter.$$tManagement Accounting.$$dCham : Springer International Publishing AG, ©2021$$z9783030620219
001433832 830_0 $$aSpringer texts in business and economics.
001433832 852__ $$bebk
001433832 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-62022-6$$zOnline Access$$91397441.1
001433832 909CO $$ooai:library.usi.edu:1433832$$pGLOBAL_SET
001433832 980__ $$aBIB
001433832 980__ $$aEBOOK
001433832 982__ $$aEbook
001433832 983__ $$aOnline
001433832 994__ $$a92$$bISE