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.

Prof. Dr. Carsten Berkau lehrt seit 1996 Controlling und Rechnungswesen an der Fachhochschule Osnabrück. Er hält zudem Accounting-Vorlesungen an ausländischen Hochschulen in Shanghai (China), Port Elizabeth und Grahamstown (Südafrika) sowie Seoul (Südkorea). Professor Berkau teaches Accounting and Management Accounting at the University of Applied Sciencen in Osnabrück and other universities in South Africa, China and South Korea.

1. Conventions2. Introduction to Management Accounting3. Case Study PENOR PLC - Financial Accounting4. Case Study PENOR PLC Managerial Accounting5. Characteristics of Management Accounting and Major Differences to Financial Accounting6. Cost Planning / Business Plan7. Cost Concepts, Cost Behaviour and Cost Separation8. Cost Volume Profit Analysis (CVP-Analysis)9. Degree of Operating Leverage (DOL)10. Performance Measurement11. Accounting for Mergers and Acquisitions12. Risk Valuation13. Structure of Cost Accounting Systems14. Flexible Budgeting / Marginal Cost Accounting15. Cost Monitoring16. Cost Allocations17. Reporting18. Job Order Costing (Manufacturing Accounting)19. Process Costing (Manufacturing Accounting)20. Multiple-Level Contribution Margin Accounting21. Activity Based Costing22. Abbreviations23. Table of Figures24. Literature