Cost and output accounting forms the numerical basis for management decisions. It serves to determine the company's profitability and for calculating estimates and prices. Without a solid cost and output accounting the company runs the risk of inefficiency.


In this book, Harry Zingel explains the basics of cost and output accounting as well as the concrete calculating methods, such as according to type of cost, cost center, or cost bearer, cost and revenue statements, machine, part, or process cost calculations. Each method is elucidated using numerous real-life examples.