Controlling, regarded as a complex information system, is today considered an important component of public administrations and a necessary complement to their cost-oriented management and budgeting. Municipal consultant Peter Bachmann explains the essential terms and procedures of cost accounting and controlling in the second, completely revised edition. The fundamental concepts of municipal double-entry accounting and the relationships of cost accounting to municipal double-entry accounting, particularly regarding data collection, have been updated to the latest standards. New content also includes controlling and partial budgets, budgets and partial budgets, key figures in partial budgets and their use for controlling purposes, as well as relationships between cost centers and partial budgets using the example of schools. The book includes many practical calculation examples.