In the present book, a brief introduction first places cost accounting within the overall system of corporate accounting, outlines essential areas of responsibility, and explains important basic concepts. Subsequently, the classification of costs, cost centers, and cost units is examined within the framework of classical full costing, while contribution margin accounting is presented as the most important form of partial costing, and planned costing is sketched as both full and partial costing. Finally, a short outlook on process and target costing is provided. Additionally, the reader will find numerous practice exercises with solutions in this book.