@book { TargetCostingzurErmittlungderPreisuntergrenze,
    title = "Target Costing zur Ermittlung der Preisuntergrenze",
    author = "Andreas {Listl}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1086551"
}