Cost and performance accounting, also known as internal accounting, is a crucial part of the company's internal organisation. operational accounting. It is primarily used for the internal management and control of a company and provides important information for operational and strategic decisions. In contrast to external financial accounting, which adheres to legal regulations, cost accounting can be freely customised. It records which costs are incurred where in the company (cost type and cost centre accounting) and for what they are incurred (cost unit accounting) in order to assess the profitability of products or services. Special valuation requirements can be met by add-ons such as the Versino Financial Suite that enable advanced financial analyses.
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