Betriebliches Rechnungswesen und Controlling

For the purpose of goal-oriented and agile management, a company should be represented or modeled as realistically, completely, and in as much detail as necessary in terms of numbers, processes, and its relevant interactions with the environment. This provides the operational accounting with an indispensable foundation for successful controller activities. The book deals with selected aspects of operational accounting and their influence on operational controlling. Starting from classical approaches to cost and performance accounting, it focuses on contemporary tools such as key figures, contribution margin, hourly rate, process cost, and center accounting, as well as budgeting. The individual procedures and methods, along with their various connections, are addressed in this book with numerous practical examples for both industry and other sectors.