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Cost and Management Accounting

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Transfer Prices and Management Accounting

Part of the book series: SpringerBriefs in Accounting ((BRIEFSACCOUNTING))

Abstract

The accounting system deals with the conceptualisation and conditions of the company’s information systems. The management accounting system supports the planning and coordination of company decisions and has two main functions: Decision-making (decision support) and behavioural control (decision influencing).

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Notes

  1. 1.

    The male gender used throughout the book is applied for matters of simplicity and without intention of any form of discrimination, nor to emphasise aspects of male versus female managers etc.

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Correspondence to Peter Schuster .

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Schuster, P. (2015). Cost and Management Accounting. In: Transfer Prices and Management Accounting. SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-319-14750-5_1

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