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 (C—V—P) analysis and break-even analysis.
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© 1999 Jill Hussey and Roger Hussey
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Hussey, J., Hussey, R. (1999). Marginal Costing. In: Business Accounting. Macmillan Business Masters. Palgrave, London. https://doi.org/10.1007/978-1-349-14784-7_18
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DOI: https://doi.org/10.1007/978-1-349-14784-7_18
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-73081-2
Online ISBN: 978-1-349-14784-7
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)