German cost accounting has a method named for the plan: Grenzplankostenrechnung, flexible marginal planned-cost accounting. It was developed in the late 1940s and the 1950s by the automotive engineer Hans Georg Plaut and the academic Wolfgang Kilger. Plaut published two articles on it in 1953 in the Zeitschrift für Betriebswirtschaft. As the name says, the method is built on planned costs. It is still taught at universities in the German-speaking countries and has been described as the standard for cost accounting in Germany.