Kostenrechnung und Kostenmanagement

Fundamentals and Methods of Cost Accounting in Theory and Practice. Systematically and clearly structured, this teaching and instructional work conveys the fundamentals and methods of cost accounting, cost controlling, and cost management. Diverse examples and integrated case studies facilitate the understanding of this complex subject. Extensive exercises and solutions, review questions at the end of each chapter, as well as sample exams including solutions allow for easy assessment of learning progress. This way, knowledge gaps can be quickly identified and addressed. With its direct practical relevance and easily understandable presentation, this work is ideal for students and lecturers in business administration. Cost accounting practitioners in companies, tax consultants, and auditors also benefit from the systematically and readily available information, for example, regarding the assessment of management and planning tools. The 7th edition has been thoroughly revised and expanded. Table of Contents: I. Fundamentals of Business Accounting. II. System and Technique of Bookkeeping and Accounting. III. Fundamentals of Cost Accounting. IV. Cost Type Accounting. V. Cost Center Accounting. VI. Cost Object Accounting. VII. Partial Cost Accounting (Contribution Margin Accounting). VIII. Cost Planning and Cost Control. IX. Process Cost Accounting. X. Cost Management and Budgeting. XI. Case Studies in Cost Accounting. XII. Solutions to the Exercises. XIII. Sample Exams.