Marginal Costing: Cost Budgeting and Cost Variance Analysis

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

Posted: 2 Jul 1997

See all articles by Josef Kloock

Josef Kloock

University of Cologne

Ulf Schiller

University of Basel

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 Classification: M40, M46

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: https://ssrn.com/abstract=8522

Josef Kloock

University of Cologne

Albertus-Magnus-Platz
Cologne, 50923
Germany

Ulf Schiller (Contact Author)

University of Basel ( email )

Peter-Merian-Weg 6
Basel, 4002
Switzerland

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