With the 13th edition of "Flexible Cost Accounting and Contribution Margin Accounting," Wolfgang Kilger's forward-looking approach to practical cost and revenue management is consistently continued. Fully updated, this standard work presents the state-of-the-art in modern cost and contribution margin accounting. Without changing the proven basic structure, Kurt Vikas and Jochen Pampel address all important current developments. Key focuses of the revision include the incorporation of the latest relevant developments in accounting and controlling from both practice and theory in the introduction, the separation of the established model operation from the main text, and the concise presentation and explanation of the flow of numbers in a separate chapter. Additionally, the closed and reconcilable numerical model developed by Kurt Vikas for marginal analysis is adopted.