This textbook and workbook provides a comprehensive presentation of cost and performance accounting for industrial and commercial enterprises. The reader is systematically guided through the areas of internal accounting: cost accounting on a full cost basis, divided into cost type accounting, cost center accounting, and cost unit accounting, cost accounting on a partial cost basis, and planned cost accounting. The didactically well-prepared content is accompanied by a variety of examples. Therefore, the book is suitable not only for students at universities of applied sciences, universities, business academies, and institutions of adult education but also for self-study. With the exercises listed at the end of each chapter, along with solution hints, the acquired knowledge is directly applied and deepened. The work has been revised for the third edition.