Textbooks on Management Accounting and Control

Einführung in das Controlling

Controllers are increasingly assuming equal footing as business partners. They use a wide range of management control systems, and their degree of responsibility is growing accordingly. These developments are reflected in this popular and successful textbook. It outlines the basic principles of management accounting, and all concepts and instruments that budding management accountants will need to carry out their tasks successfully.  

The 15th edition has been revised and updated to include current issues such as cognitive biases, criteria for selecting key figures, and shared services. All management control systems are illustrated using the fictional company "X-presso AG". 

A value-added feature of particular interest to readers is the introduction of supplementary materials such as videos, interesting articles for further reading, and spreadsheets based on figures in the workbook. These contents can be accessed using the QR codes in the book or on the website sp-mybook.de.

The content is comprehensive and easy to follow thanks to the two-colored print and user-friendly layout. A particularly useful feature in the chapter on control instruments is the reference to exercises and case studies in the companion workbook which is available separately.

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Einführung in das Controlling: Übungen und Fallstudien mit Lösungen

The workbook is the ideal companion to the classic textbook "Einführung in das Controlling". Now in its 3rd edition, it provides exercises and case studies based on the central chapters and topics of the textbook and promotes deeper understanding by translating theory into practical business situations. For all exercises and case studies there are suggested solutions, which are illustrated with easy-to-follow diagrams, tables and graphics.

Section A of the workbook contains a range of simple exercises and arithmetic problems which can be used to practice the instruments applied by management accountants. Section B introduces X-presso AG, a fictitious company that is based on realistic sector and market data. Students can demonstrate that they understand and are able to apply the full range of controlling instruments with the aid of comprehensive in-depth case studies. In Section C, a number of leading German and international companies present complex problems and real-life examples from their corporate experience.

The case studies based on X-presso AG are bilingual, given in English as well as the original German. The authors account for the fact that English is becoming more and more important in practical controlling. With this book, students get the chance to practice their English terminology while getting a grasp on the theoretical and practical side of controlling.

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Introduction to Controlling

The practice of controlling is increasingly characterized by internationalization and global standardization. At the same time, controlling in German-speaking countries differs significantly from management accounting practices in many other countries. This motivated us to present the chapters on the conceptual underpinnings and institutional design of controlling from the successful standard textbook "Einführung in das Controlling" in English. The book addresses the needs of controlling students in English-language Bachelor and Masters programs as well as practitioners who are interested in the subject matter and who are increasingly confronted with English terminology in their daily practice of controlling.

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Introduction to Controlling (Chinese edition)

"Introduction to Controlling" has accompanied the rise of economics and the growing importance of controllers in German corporate practice since 1988. The book has been the best-selling textbook in the field of controlling in Germany for many years now. The Chinese edition is based on the 12th edition of the German classic and has been adapted in a Chinese context.

The Chinese “Introduction to Controlling” presents the most important instruments of controlling, addresses the basic concepts behind controlling, and outlines the organization of the controlling department.

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Introduction to Controlling (Russian edition)

The standard textbook "Introduction to Controlling" is now available in Russian. The new publication meets the international demand for high quality information on the state of the art of management accounting and control and addresses the needs of Russian-speaking Controlling students as well as practitioners. Based on the 12th edition of the German classic, the newly translated edition has been adapted in a Russian context.

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The standard textbook on internal and external accounting has been thoroughly revised and brought up-to-date to include current legislation and new chapters on relevant areas of accounting practice. The subject matter is presented clearly and comprehensively using a case study that runs throughout the book, as well as illustrative graphics and tables. This is a textbook that is relevant for both teaching and practice, and which puts financial accounting and cost accounting in an overall context while describing how they are interrelated.

The book includes an extremely practical “instruction manual” which explains how cost accounting can be used to support specific decisions and planning activities in everyday business situations. It also takes a look at new developments in cost accounting such as activity-based costing and customer profitability analysis. Each chapter has a learning objective and questions with sample solutions so that readers can keep track of their progress.

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Logistik- und Supply Chain Controlling

A comprehensive overview of current developments in logistics and supply chain controlling. The authors discuss all tasks and instruments of logistics controlling - ranging from the formulation of logistic objectives to the calculation of logistics' cost. Apart from the portrayal of trade and industry, the new edition looks more closely at logistics service providers illustrated by an extensive case study of Kuehne + Nagel.

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Logistics is well established in companies these days. However, there is often a lack of reliable management information, such as costs and revenues, which prevents companies from successfully exploiting the full economic potential. This book shows how to develop an appropriate and sustainable business management instrument. On the one hand, it combines new approaches to cost accounting theory with experiences from activity-based costing and, on the other, performance measurement concepts are considered together with insights into the effect of logistic services on revenue. The theory is further illustrated with references from work groups and consultants. This revised edition examines the hurdles to implementation.

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Bereichscontrolling (Management Control for Functional Areas)

The increasing complexity of corporate value creation necessitates the specialization and adaptation of general management accounting tasks to the requirements of particular divisions. The authors of this book offer an introduction to the tasks, methods and tools of management control for functional areas. All application areas are explained from a theoretical perspective, enriched by contributions of practitioners and illustrated by case studies.

The book analyses management control for functional areas such as purchasing, R&D, production, sales, marketing, logistics as well as a specialized management accounting function for input factors such as human resources, real estate, financing and IT. Additionally, project, cooperation and investment controlling is examined.

Management Accounting Textbooks

Excerpts and teaching materials relating to our textbooks can be found on our Website (in German): www.controllinglehrbuch.de.