Basiswissen Kostenrechnung. by Gaëlle Josse
A concise, practical introduction to cost accounting that explains core concepts—cost types, cost centers and cost units—and common costing methods like full costing and variable/marginal costing, together with overhead allocation. It covers planning and control tools such as budgeting, contribution-margin and break-even analysis, variance analysis and short‑term decision techniques, and uses clear examples and exercises to show how cost accounting supports pricing, cost control and management decisions.
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