Abstract
This chapter investigates the impact of changes in the volume of activity undertaken by a business on costs and profits. To examine these changes and the financial implications, a technique known as marginal costing (also known as variable costing) is used. Marginal costing principles are also used in cost-volume-profit (CVP) analysis and break-even analysis, which we shall be looking at in Chapter 15.
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© 1999 Jill Collis and Roger Hussey
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Collis, J., Hussey, R. (1999). Marginal Costing. In: Cost and Management Accounting. Macmillan Business Masters. Palgrave, London. https://doi.org/10.1007/978-1-349-90655-0_13
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DOI: https://doi.org/10.1007/978-1-349-90655-0_13
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-69407-7
Online ISBN: 978-1-349-90655-0
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