Marginal Costing

  • Jill Collis
  • Roger Hussey
Part of the Macmillan Business Masters book series (PMB)


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.


Marginal Cost Variable Cost Fixed Cost Selling Price Management Account 
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Copyright information

© Jill Collis and Roger Hussey 1999

Authors and Affiliations

  • Jill Collis
  • Roger Hussey

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