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This reference work includes the most important formulas, calculation methods, and key figures from practice, along with sample calculations and explanations of the results. Thanks to the clear structure organized by main topics, you will find what you need quickly and easily.

Contents include formulas, key figures, and methods from the areas of cost accounting, materials management and logistics, production controlling, marketing controlling, annual financial statement analysis with IFRS financial statements, early indicators for corporate crises, financing, investment, and human resource management, along with numerous application-oriented calculation examples.

This book is designed for practitioners, students, and those in commercial or corporate training.

New in the 7th edition: important formulas have been added to all chapters, cost accounting has been expanded to include commercial costing, and financing now includes the effective interest rate of a bond. There is a detailed description of the areas of application of machine hourly rates and direct costing, and a new chapter on production controlling, which includes the key figure OEE for measuring overall equipment effectiveness.

Additionally, online work aids are available, including a calculator for break-even analysis and contribution margin, an operational accounting sheet, investment calculation methods, calculations, key figures, liquidity plans, and more.