Alongside traditional areas of internal accounting, this textbook covers modern forms of cost and performance accounting. The new edition considers recent developments, and the content has been expanded to include the links between cost accounting and accounting legislation, external firm reporting, and digitization alternatives in the realm of cost accounting.

Univ.-Prof. Dr. Dr. habil. Carl-Christian Freidank ist Professor für Controlling an der Universität Hamburg sowie Steuer- und Unternehmensberater.

Prof. Dr. Remmer Sassen ist Professor für Betriebswirtschaftslehre, insb. Umweltmanagement an der Technischen Universität Dresden.