Management Accounting

Management Accounting is one of the main and most important areas of companies. This textbook deals with its conceptual foundations and its applications; it covers methods and instruments of management and cost accounting, cost management and management control. It describes the managerial uses of accounting information, both for decision-making and decision-influencing, and provides a broad perspective on the subject covering common ground of academic education, recent fields that are in leading-edge discussion and issues little known outside of German-speaking countries. With this unique combination the book aims at bringing an economics-based perspective to the attention of a wider audience in Europe, the U.S. and the rest of the world.