Kosten- und Leistungsrechnung - Prüfungsvorbereitung mit 100 Aufgaben, Hinweisen und Lösung

Learning Made Easy 100 - the systematic exam preparation for cost and performance accounting with 100 tasks, hints, and solutions. A straightforward teaching and practice book - consistently focused on passing the exam!

The introductory section explains the subfields and flow variables of accounting. Cost categories and cost accounting systems are also important in this chapter. This is followed by an explanation of the steps in full cost accounting, including cost type, cost center, cost unit, and cost unit time accounting. The central theme of partial cost accounting is introduced with a fundamental presentation of the corresponding systems.

Tasks related to planned cost and process cost accounting build on these foundations. Variance analyses for direct costs and overhead costs are the focus here. Numerous exercises are dedicated to contribution margin accounting - cost splitting, cost center accounting, and cost unit accounting are explored in depth. The practice book is rounded off with cost management methods such as target costing and product life cycle costing.

Applicable for accounting modules in the degree programs of industrial engineering, business informatics, and business administration.