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Cost accounting has always been an important tool for promising corporate management. In particular, the practical and theoretical engagement with the field of controlling, as well as its outstanding significance in the context of insolvency research, ratings, and credit management, has led to a renaissance of cost accounting for successful corporate governance. Without this knowledge, a company cannot sustainably exist. How this can be realized in all facets for industrial companies, as well as in trade and the service sector, is the subject of this textbook. It is aimed at students of business administration at universities, colleges, and administrative academies. Furthermore, it offers practitioners a suitable opportunity to refresh or deepen their knowledge of cost accounting. The textbook is the result of the author's experiences in his practical work in the industry, numerous consulting and research projects, and last but not least, from lectures and seminars with students at universities and colleges, as well as from training seminars with executives from the industry.