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0 Introduction: Marginal Costing as a Management Accounting Tool

Offenbacker, Stephen

Management accounting quarterly, 2004-01, Vol.5 (2), p.7

Montvale: Institute of Management Accountants

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  • Título:
    0 Introduction: Marginal Costing as a Management Accounting Tool
  • Autor: Offenbacker, Stephen
  • Assuntos: Advantages ; Cost accounting ; Cost control ; Current cost accounting ; Decision making ; Management accounting ; Performance evaluation ; Planning ; Product development ; Product lines ; Variance analysis
  • É parte de: Management accounting quarterly, 2004-01, Vol.5 (2), p.7
  • Descrição: This book on the current state of standard costing, focuses on the methodology of Marginal Costing. Marginal Costing is a type of flexible standard costing that separates fixed costs from proportional costs in relation to the output quantity of the objects. In particular, Marginal Costing is a comprehensive and sophisticated method of planning and monitoring costs based on resource drivers. Selecting the resource drivers and separating the costs into fixed and proportional components ensures that cost fluctuations caused by changes in operating levels, as defined by marginal analysis, are accurately predicted as changes in authorized costs and incorporated into variance analysis. This form of internal management accounting has become widely accepted in business practice over the last 50 years. During this time, however, the demands placed on costing systems by cost management requirements have changed radically. For this reason, we first need to look at how Marginal Costing is currently integrated into management accounting.
  • Editor: Montvale: Institute of Management Accountants
  • Idioma: Inglês
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