Marginal Costing Statement
Build a marginal costing (variable costing) profit statement — revenue, variable costs, contribution and net profit — to see how volume drives profitability.
Daten geprüft · Juli 2026
Why does marginal costing profit differ from absorption costing profit?
Absorption costing carries a share of fixed overhead in unsold inventory, deferring it to a future period, while marginal costing charges all fixed costs against the current period — the two only match when inventory levels are unchanged.
Quelle: CIMA — Management Accounting: Marginal and Absorption Costing; ACCA Management Accounting (MA) syllabus, contribution and marginal costing statements. · aktualisiert 2026
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Alles über Marginal Costing Statement
📋Überblick+
Marginal costing separates costs by behaviour rather than by function: variable costs are deducted from sales to give total contribution, and fixed costs are then deducted in one block to give net profit. Unlike absorption costing, no fixed overhead is carried in inventory, so the statement shows directly how much each unit sold contributes and how sensitive profit is to volume.
💡 Bewährte Vorgehensweisen
- Marginal costing profit only differs from absorption costing profit when opening and closing inventory levels change during the period.
- A high contribution margin ratio means profit is highly sensitive to sales volume — useful for short-term pricing and special-order decisions.
- Marginal costing statements are the basis for break-even and CVP (cost-volume-profit) analysis.
🔢 Konkretes Beispiel
4,000 units sold at £30, £18 variable cost per unit, £30,000 fixed costs: £120,000 total contribution and £90,000 net profit.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter the number of units sold and the selling price per unit.
- 2
Enter the variable cost per unit — materials, labour and variable overheads combined.
- 3
Enter total fixed costs for the period.
- 4
Read the contribution and net profit lines.
📚Glossar+
- Contribution
- Sales revenue minus variable costs — the amount available to cover fixed costs and then generate profit, before any fixed overhead is deducted.
- Marginal costing
- A costing method that treats only variable costs as product costs and charges all fixed costs in full against the period, unlike absorption costing.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
7. Juli 2026
Quellen und Referenzen
CIMA — Management Accounting: Marginal and Absorption Costing; ACCA Management Accounting (MA) syllabus, contribution and marginal costing statements.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — Marginal Costing Statement
Why does marginal costing profit differ from absorption costing profit?+
Absorption costing carries a share of fixed overhead in unsold inventory, deferring it to a future period, while marginal costing charges all fixed costs against the current period — the two only match when inventory levels are unchanged.
Is marginal costing acceptable for external financial reporting?+
No — UK GAAP and IFRS require absorption costing (full costing) for inventory valuation in statutory accounts; marginal costing is a management accounting tool for internal decisions.