Das betriebliche Rechnungswesen / Das betriebliche Rechnungswesen 2 - Weiterführende Themen, Bund...

The established two-volume series introduces the specific topics of corporate accounting through practical examples. Each chapter begins with an introductory overview, leads well into the core content, and concludes with a summary. The comprehensive collection of exercises is aligned with the theoretical framework and is suitable for self-study due to its easily understandable solutions. The digital knowledge check supports learning success assessment and exam preparation.

Volume 2 builds on the foundations laid in Volume 1. It presents various cost accounting systems as a central tool for effective controlling and expands the spectrum with standard cost accounting and other methods in strategic and tactical cost management.

Content of Volume 2: Cost management and cost accounting systems, standard cost accounting, marginal planned cost accounting, process cost accounting, target/lifecycle costing, decision accounting/disposition accounting.

This teaching material is suitable for students at universities of applied sciences and in higher vocational education, as well as for preparation for professional and higher-level examinations in accounting and trust management. It is also aimed at individuals from the business practice.