<!doctype html public «-//w3c//dtd html 4.0 transitional//en»> http-equiv=content-type> The extensive literature on cost and performance accounting is clearly focused on industry cost accounting. This textbook fills a gap in the literature, and is designed as a textbook and practice exercise book. It integrates case studies to help the reader understand new material through concrete examples. A glossary includes definitions of the most essential terminology.