• Cost type accounting (basic costs, imputed depreciation, imputed interest, imputed risks, imputed entrepreneurial wages, imputed rent)
• Cost center accounting (cost center formation, cost center plan, operational accounting sheet, primary cost and secondary cost allocation)
• Unit costing (e.g. division costing, equivalence number costing, overhead costing, machine hour rate costing)
• Cost unit time accounting (total cost method, cost of sales method)
• Full cost accounting
• Partial costing (single-stage contribution margin accounting, multi-stage contribution margin accounting
