Abstract

Citations (3)

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Marginal Costing: Cost Budgeting and Cost Variance Analysis

Josef Kloock
University of Cologne

Ulf Schiller
University of Bern

MANAGEMENT ACCOUNTING RESEARCH, Vol 8, No 3, September 1997

Abstract:
This paper reviews traditional German cost accounting in general and its most pervasive cost accounting system, namely, marginal costing, in particular. An outline of the structure of the system is followed by a discussion of its relationship to activity-based costing. We then consider how both systems can be applied in short-run decision making and finally summarize the manner in which marginal costing supports cost variance analysis.

JEL Classifications: M40, M46

Accepted Paper Series

Date posted: July 02, 1997 ; Last revised: December 16, 1997

Suggested Citation

Kloock, Josef and Schiller, Ulf, Marginal Costing: Cost Budgeting and Cost Variance Analysis. MANAGEMENT ACCOUNTING RESEARCH, Vol 8, No 3, September 1997. Available at SSRN: http://ssrn.com/abstract=8522

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Contact Information

Ulf Schiller (Contact Author) University of Bern ( email ) Engehaldenstrasse 4 CH-3012 Bern Switzerland +41 31 631 3735 (Phone) +41 31 631 3780 (Fax) HOME PAGE: http://www.iuc.unibe.ch/content/e6095/e6526/index_ger.html
Josef Kloock University of Cologne Albertus-Magnus-Platz Cologne 50923 Germany

Abstract

Citations (3)

Date posted: July 02, 1997 ; Last revised: December 16, 1997

Suggested Citation

Contact Information

Ulf Schiller (Contact Author)

Josef Kloock