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008 210204s2021 sz | o |||| 0|eng d
020 _a9783030620226
024 7 _a10.1007/978-3-030-62022-6
_2doi
040 _aES-VaU
_bspa
_cES-VaU
_dES-VaU
050 4 _aHF5601-5688
_b2021 EB
100 1 _aSchuster, Peter.
_eautor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
245 0 0 _aManagement Accounting
_cby Peter Schuster, Mareike Heinemann, Peter Cleary
250 _a1st ed. 2021.
264 1 _aCham
_c2021
_bSpringer International Publishing
300 _a1 recurso en línea
336 _atexto
_btxt
_2rdacontent
337 _aelectrónico
_bc
_2rdamedia
338 _arecurso electrónico
_bcr
_2rdacarrier
490 0 _aSpringer Texts in Business and Economics
_x2192-4341
505 0 _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. .
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. .
856 4 0 _uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-030-62022-6
_zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942 _2lcc
_cLE
988 _aSpringer_Business_2021
999 _c239174
_d239174