Understand and apply cost and performance accounting in a simple way. This textbook from the "NWB Studium Betriebswirtschaft" series provides you with current foundational knowledge from a subfield of business accounting, specifically cost and performance accounting. Numerous exercises facilitate the understanding of the material. The clear and structured presentation, along with many explanations and practical examples, supports self-study and enhances your learning success. The latest edition has been revised and updated. A comprehensive index makes the textbook also a reference work or cost accounting dictionary. The training book (exercises on cost and performance accounting) by the same author is the ideal complement to this textbook. Contents include: fundamentals, cost type accounting, cost center accounting, cost unit accounting.