All 18 chapters and all 7 specialist articles are available in English. The original German edition is at the German knowledge base.

The book: Cost Accounting for Manufacturing

Every chapter works through the same company — Präzisionsteile Muster GmbH, a fictional CNC contract manufacturer. Every figure has an origin, every chain closes. Free to read — no registration, no paywall.

Part I–II Fundamentals · Cost types · Income statement

Ch 1 · Why cost accounting ✓Ch 2 · Three-stage model ✓Ch 3 · 10 costing errors ✓Ch 4 · Cost-type plan ✓

Part III Cost centers · Capacity · Hour rate

Ch 5 · Cost center sheet ✓Ch 6 · Machine hour rate ✓Ch 7 · MHR calculation ✓Ch 8 · Self-diagnosis ✓

Part IV Quotation costing

Ch 9 · Which costing method? ✓Ch 10 · The costing scheme ✓Ch 11 · Three case studies ✓Ch 12 · Post-calculation ✓

Part V–VI Steering · Contribution margin · Digitalization

Ch 13 · Contribution margin ✓Ch 14 · Spindle time ✓Ch 15 · Tooling costs ✓Ch 16 · Shift models ✓Ch 17 · Planning & CAM ✓Ch 18 · Digitalizing ✓

Specialist articles Standalone deep-dives

OEE, TEEP & labor productivity ✓Local language models ✓Maintenance with Weibull ✓Costing scrap and rework ✓Toll machining & free issue ✓Yield curve & imputed interest ✓Intangibles & replacement value ✓

How this knowledge base works

All content comes from first-hand professional practice and the author's own records. Material from employment relationships stays confidential — only general expertise appears here, rewritten and worked through on the fictional reference company. Forecasting errors are documented rather than deleted.