State of the art in cost and revenue accounting Advantages - A standard work on cost accounting theory with three new authors. About the work: This standard work provides a comprehensive overview of the tasks, techniques, and systems of cost and revenue accounting. It first introduces the fundamentals of cost determination-oriented systems. This includes cost type, cost center, and cost unit accounting, a spectrum that is taught in every cost accounting lecture. This is followed by the presentation of planning and behavior-oriented systems. These include methods such as process costing, marginal costing, contribution margin accounting, and target costing, which are of the highest practical relevance. The book concludes with a discussion of current developments in the field of cost accounting. Regarding the new edition: New topics have been added, among others.