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Cost accounting has always been an important tool for promising corporate management. In particular, the practical and associated theoretical focus on the subject area of controlling as well as its outstanding importance in the context of insolvency research, rating and credit management has led to a renaissance of cost accounting for successful corporate management. Without this knowledge, a company cannot survive in the long term. How this can be realised in all its facets for industrial companies, but also in the retail and service sectors, is the subject of this textbook. It is aimed at students of business administration at universities, colleges and administrative academies. It also offers practitioners a suitable opportunity to refresh or deepen their knowledge of cost accounting. The textbook is the result of the author's practical experience in industry, numerous consulting and research projects and, last but not least, lectures and seminars with students at universities and colleges as well as further education seminars with team leaders from industry.