Kostenmanagement in internationalen Unternehmen (English shop)

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This book aims to convey to interested readers the fundamentals of cost accounting and cost management in a practical manner, tailored to internationally operating companies. To this end, the most common tools of cost and activity accounting are discussed on the basis of case studies, and the calculation and solution procedures are explained step by step.

In addition to the contents of cost type accounting, cost centre accounting and cost unit accounting, more modern methods such as activity-based costing and target costing are also addressed. The subject matter is rounded off by the transition from full costing to direct costing, with a focus on contribution margin accounting and break-even analysis. The book concludes by explaining how cost management can be handled in international companies and what implications cultural differences may have for cooperation between globally operating divisions of a company. Within the respective chapters, the international dimension is reflected at appropriate points, for example through the presentation of the relevant technical terms in English and explanations of the differences between German and internationally common approaches.

The author Alexander Zielonka worked for more than ten years in international management and controlling. He currently holds an interim professorship at Hochschule Darmstadt as well as a lectureship at Hochschule Mainz.