MAC_Script_double - Management Accounting Version 12...

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Management Accounting Version 12 II © 209 Schäfer-KunzMAC_SCRIPT_45.DOCX Management Accounting Info From Prof. Dr. Jan Schäfer-Kunz, Hochschule Esslingen URL Info www.ManagementAccounting.de Contact E-Mail Jan@Schaefer-Kunz.de All rights reserved. No part of this script may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the permission of the author.
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Course Goals III © 209 Schäfer-KunzMAC_SCRIPT_45.DOCX Course Goals ! Acquisition of basic knowledge in management accounting and control- ling Literature IV Literature Info Horngren, Foster, Datar (HFD), Cost Accounting - A managerial empha- sis , 9 th ed. Info Anthony, Hawkins, Merchant (AHM), Accounting: Text and Cases , 10 th ed.
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Example-Company and -Products V © 209 Schäfer-KunzMAC_SCRIPT_45.DOCX Example-Company and -Products Company The Skapen Ltd. was created similar to the Montblanc International Ltd. ( www.montblanc.de ) resident in Hamburg. The 1906 established company belongs to the Swiss Richemont group today, that holds also participations at other luxury businesses. Logo The white cap of the business logo symbolizes the snow-covered summit of Europe's topmost mountain, that of Montblanc. Info Meisterstück In 1924, Montblanc brought out the legendary Meisterstück pen. This fountain pen is regarded as the nonpareil of the writing work stuff still today. The body consists of black noble resin, the feather of gold. On each feather, the number »4810«, the height of the Montblanc, is engraved. Info Writing Implements Besides filling fountain pens, the business produces also ballpoint pens, rotatory pencils, ink scooters and textmarkers in different versions today. Info Leather accessories Since 1995, there is a collection of leather accessories. Info Jewelry Since 1996, the spectrum of products of Montblanc includes also jewelry and since 1997 watches. Contents VI Contents Abbreviations. ........................................................................................... XIII A INTRODUCTION. ....................................................................................... A.1 1 Accounting. ............................................................................................... 1.1 1.1 Contrast between Financial and Management Accounting . ..................... 1.2 1.2 Test questions. ............................................................................................ 1.3 2 Terms . ........................................................................................................ 2.1 2.1 Overview. .................................................................................................... 2.2 2.2 Inpayment, Outpayment. ............................................................................ 2.3 2.3 Receipts, Expenditure . ............................................................................... 2.4 2.4 Value increments, Expenses, Costs, Revenues . ...................................... 2.5 2.5 Differentiation. ............................................................................................. 2.6 2.6 Exercises. .................................................................................................... 2.7 2.7 Test questions. ............................................................................................ 2.9
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Contents VII © 209 Schäfer-KunzMAC_SCRIPT_45.DOCX 3 Management-Accounting-Systems . ...................................................... 3.1 3.1 Types of Management Accounting Systems. ............................................ 3.2 3.2 Structure and Steps of Management Accounting. ..................................... 3.3 3.3 Test questions. ............................................................................................ 3.4 B FULL COSTING. ........................................................................................ B.1 4 Kind of Costs . ........................................................................................... 4.1 4.1 Overview. .................................................................................................... 4.2 4.2 Material Costs /Materialkosten .................................................................... 4.3 4.2.1 Types . ......................................................................................................... 4.3 4.2.2 Evaluation . .................................................................................................. 4.4 4.3 Personnel Costs /Personalkosten ............................................................... 4.8 4.4 Depreciation /Abschreibungen .................................................................... 4.9 4.4.1 Linear Depreciation . ................................................................................... 4.9 4.4.2 Regressive Depreciation . ......................................................................... 4.10 4.5 Service costs and risk costs. .................................................................... 4.11 4.6 Interest /Zinsen .......................................................................................... 4.13 4.7 Taxes /Steuern .......................................................................................... 4.14 Contents VIII 4.8 Exercises. .................................................................................................. 4.15 4.8.1 Material costs. ........................................................................................... 4.15 4.8.2 Depreciation. ............................................................................................. 4.17 4.8.3 Interest . ..................................................................................................... 4.18 4.9 Test questions. .......................................................................................... 4.19 5 Costs Behavior . ........................................................................................ 5.1 5.1 Direct and Indirect Costs /Einzel- und Gemeinkosten ................................ 5.2 5.2 Variable and Fixed Costs . .......................................................................... 5.3 5.2.1 Types . ......................................................................................................... 5.4 5.2.2 Cost dissolution. .......................................................................................... 5.5 5.3 Exercises. .................................................................................................... 5.7 5.3.1 Direct, indirect, variable and fixed costs . ................................................... 5.7 5.3.2 Cost dissolution.
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MAC_Script_double - Management Accounting Version 12...

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