Abstract
Marginal costing begins to look at costs in a way unfamiliar to many students. When applying marginal costing principles, the overriding objective is to exclude from costing any fixed or unavoidable costs. We must only consider the short-term changes in total costs which will occur when the level of business activity changes — i.e. the marginal costs.
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© 1991 P. Stevens and B. Kriefman
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Stevens, P., Kriefman, B. (1991). Marginal Costing. In: Work Out Accounting A-Level. Macmillan Work Out Series. Palgrave, London. https://doi.org/10.1007/978-1-349-12640-8_14
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DOI: https://doi.org/10.1007/978-1-349-12640-8_14
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-56334-2
Online ISBN: 978-1-349-12640-8
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