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This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951–1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic recording pattern, i.e., that cost accounting in combination with general accounting forms a homogeneous whole, with full-cost allocation on the basis of historical costs. The small differences found among these authors relate to a large extent to the fixed-costs allocation. This period corresponds to the introduction into Spain of the Central European school of accounting thought represented by Pedersen, Schmalenbach, Palle Hansen, and, above all, by Schneider. This influence intensified from 1951 onward. In the second half of the 20th century, German thought shared influence with American thought represented in the works of Kester, Horngren, Lang, Lawrence, Neuner, etc. The French Accounting Plan (General Chart of Accounts), published in 1957, also had an obvious influence on Spanish accounting scholars of this time. This influence is clearly shown in the Spanish standardization of cost accounting published in 1978 as part of the first Plan General de Contabilidad (General Accounting Plan) passed in 1973.