LEADER 02989nam 22005895 450 001 9910484737903321 005 20251010074938.0 010 $a3-030-62022-0 024 7 $a10.1007/978-3-030-62022-6 035 $a(CKB)4100000011746998 035 $a(MiAaPQ)EBC6471490 035 $a(PPN)253860016 035 $a(DE-He213)978-3-030-62022-6 035 $a(Au-PeEL)EBL6471490 035 $a(OCoLC)1237402325 035 $a(EXLCZ)994100000011746998 100 $a20210204d2021 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aManagement Accounting /$fby Peter Schuster, Mareike Heinemann, Peter Cleary 205 $a1st ed. 2021. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2021. 215 $a1 online resource (xii, 314 pages) $cillustrations 225 1 $aSpringer Texts in Business and Economics,$x2192-4341 311 08$a3-030-62021-2 327 $aIntroduction 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. . 330 $aThis textbook presents concepts and applications of Management Accounting, one of the main approaches used by management to support future organisational performance. It covers methods and instruments of management and cost accounting, cost management, and management control and is based on the German textbook "Interne Unternehmensrechnung" by Ralf Ewert and Alfred Wagenhofer (Springer). The authors describe the managerial uses of accounting information, both for decision-making and decision-influencing, and provide a broad perspective on the subject combining the academic foundations of the field with recent cutting-edge research results. Moreover, traditions of German accounting theory and practice that are little known outside of the German-speaking countries are reflected in the book. With its unique approach based on information economics, the textbook offers a comprehensive and innovative presentation to a global audience. . 410 0$aSpringer Texts in Business and Economics,$x2192-4341 606 $aAccounting 606 $aManagement 606 $aAccounting 606 $aManagement 606 $aFinancial Accounting 615 0$aAccounting. 615 0$aManagement. 615 14$aAccounting. 615 24$aManagement. 615 24$aFinancial Accounting. 676 $a658.1511 700 $aSchuster$b Peter$c(Accounting teacher),$0347111 702 $aHeinemann$b Mareike 702 $aCleary$b Peter 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910484737903321 996 $aManagement accounting$92847385 997 $aUNINA