Cost accounting, along with other areas of finance and accounting, is one of the core competencies of business administration. Especially in times of increasing competitive intensity and advancing globalization, a precise understanding of costs and revenues and their influence is crucial for the future of companies. "Controlling, Cost Accounting, and Cost Management" provides a concise introduction to the fundamentals of modern cost accounting. Thomas Joos clearly presents the methods and systems of traditional cost accounting. He elaborates on the core elements of cost type, cost center, and cost unit accounting in detail. At the same time, he imparts profound knowledge about the approaches to cost management. Additional exercises promote effective self-study.

For the 5th edition, the chapter on "Strategic Controlling" has been expanded, and a new chapter on "Value-Oriented Controlling" has been added.