Bøger udgivet af UVK Verlag

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.

Successful strategic management of small business isn't always as easy as it looks, given the dynamic changes, turbulent business environments, and in many cases severely restricted room for maneuver that prevail nowadays in Western economies. Which is why strategic and sustainable business governance and operational management are taking on growing importance, especially in sectors consisting mainly of small businesses. Although much has been written on these subjects, a book that resolutely focuses on the nuts and bolts of strategically focused sustainability management is needed, especially for smaller entities. More than 200 illustrative examples of best practice and other scenarios drawn from actual practice in the wine industry and elsewhere; plus more than 160 graphics, and a wealth of empirical data serve to answer the "why and how" of strategy and sustainability in the small business sector.