Build a marginal costing (variable costing) profit statement — revenue, variable costs, contribution and net profit — to see how volume drives profitability.
Données vérifiées · July 2026
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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.
4,000 units sold at £30, £18 variable cost per unit, £30,000 fixed costs: £120,000 total contribution and £90,000 net profit.
Enter the number of units sold and the selling price per unit.
Enter the variable cost per unit — materials, labour and variable overheads combined.
Enter total fixed costs for the period.
Read the contribution and net profit lines.
Last data update
July 7, 2026
Sources and references
CIMA — Management Accounting: Marginal and Absorption Costing; ACCA Management Accounting (MA) syllabus, contribution and marginal costing statements.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
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.
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.