Word Count : 1246

---

Marginal costing is an important technique of management accounting used by managers for planning, controlling operations and making short-term business decisions. It is based on the classification of costs into fixed costs and variable costs. Under marginal costing, only variable costs are treated as the cost of production, while fixed costs are considered period costs and are charged against the contribution earned during the period. The difference between sales revenue and variable cost is known as contribution. Contribution first covers fixed costs and then contributes to profit. This approach provides useful information to management because many managerial decisions depend on how costs and revenues will change when the level of activity changes. One of the most important applications of marginal costing is decision making relating to the level of production and sales. Management can determine how changes in sales volume will affect contribution, fixed costs and profit. The contribution per unit is calculated as selling price per unit minus variable cost per unit. If the contribution per unit is known, managers can estimate the additional profit resulting from an increase in sales, provided that fixed costs remain unchanged. This makes marginal costing particularly useful for evaluating different production and sales alternatives. Marginal costing is also widely used for break-even analysis. The break-even point is the level of sales at which total contribution is equal to total fixed costs and there is neither profit nor loss. The break-even point can be expressed in units as fixed costs divided by contribution _______ _______ ____ ___ _____ ___ _____.
____ ______ _____ ______ ________ _______ __________.
__________ _______ _______ _________ ____.
____ ______ __________ __________ _____ ______ ______ _________ __________ ____ ____.
______ __________ ______ _____ _______ _______.
______ _____ ___ ___ _____ ____ _______ _______ __________ __________.
__________ ________ _______ ______ ________ __________ _____ ____.
________ ____ ________ __________ ______ ____ _________.
_____ _________ _________ _________ ___.
________ __________ __________ ____ ___.
___ ___ _____ ____ _____ _____ _______ ___.
_______ ________ __________ ______ ______ ______ _________ ________.
________ ________ __________ ___ _____ _________ ____ ______ _________.
_______ __________ ___ ____ ___.
___ __________ ___ _______ ____ ____ ____ __________ _______ ____ ___.
_____ ____ _____ _____ _______ _______ _____ ______.
____ ____ ___ _____ _________ _______ _________.
_____ _______ ________ ______ ________ _____.
_____ __________ __________ _____ ____ __________ _________ ____ ________ ______ ____.
___ _____ ___ ___ ____ ________ _____ ______.
__________ ____ _______ ______ _________ __________ _______ _____ ________ ____ __________.
__________ ___ _______ _______ ____ ____ ____ _________ ________.
__________ _________ ___ _______ ___ ________ ____ _________ _____ _____.
______ ________ ___ ______ ___ _________ ____ ________ _______ ____ ________.
__________ _________ ______ ________ ________ ________.
_______ ________ _______ _______ __________ _______ _____ ______ ____ ___ __________ ____.
_________ _______ __________ ______ ________ ______ ________ ___ ________.
______ _________ _______ ________ _____ _____.
__________ ______ ______ _____ ___ ______.
____ ______ ______ _______ _____ _____ __________ ______ ___ ____ ____.
____ ____ _______ __________ _______ ___.
_________ __________ ___ __________ ______ __________ ______ ________.
__________ __________ __________ ________ ______.
______ ____ ____ _________ ______ ________ ____ ______.
_________ __________ ______ _____ _________ _________ _______ ________ _______ ______ ________.
____ ________ __________ __________ ____ ________ ________ _____.
_____ _________ ___ ____ _____ __________.
________ ______ __________ ____ _____ ___ __________ ____ ____ ___ ____.
_____ ______ _____ __________ ______ ___ ____ ______ _________ _____ _______ __________.
__________ _____ ________ _______ ___ __________ ______ _______ _________ _______ __________.
______ __________ _______ _____ _________.
_________ ______ ______ ____ _________ ____ ______ _______ ______.
___ _____ ________ _________ _________ _____ _______ _____ ______ ______.
_____ _______ ________ ____ _____ _____ _____ __________ ____ ______.
___ _______ ____ __________ __________.
_____ __________ __________ _______ _____ ______ __________ __________ _________ _____.
________ ____ _____ __________ ______ _____ _________ ________ _________ __________.
__________ __________ ______ _____ __________ ______ ___ _________ ____ _______ _______.
_____ _______ _____ __________ _________ _________ ________ ____ ___.
_________ __________ ____ _______ _______ _________ ________.
______ ______ __________ ___ __________ ______ ________ ______ ________ __________ ________ __________.
_____ ___ _________ ________ _______ _______ ____.
_________ ___ ____ _________ _____ _______ ______ ______ _______ _______ _______ _____.
_________ __________ __________ _____ ____ ______.
___ ______ _______ ______ ____.
_________ ________ _____ ______ ____ _______ __________ ____ ___ _______.
_________ _______ _______ _______ _________ __________ ____.
____ ________ _______ _______ ______ __________ ____ _________.
___ _______ ______ ____ ________ _____ __________ ________ __________ ____ _______ __________.
________ _______ ___ ______ __________ _______.
_________ __________ ___ _________ _______ _______ _______ _____ _______.
__________ ____ ________ _________ _________ ____ __________ ____ _____.
___ _______ ________ _________ ______ ______ _________.
_______ _____ ____ __________ ____ _______ ______ ____ ______ _________ _____ ________.
_________ ___ ______ _______ _________.
_______ _____ ________ __________ ________ ___ ______ _________ ____ _____ ___ ___.
_____ _________ ____ ______ ___ _____ _____ ________ ______ _____ _________.
___ ______ __________ _____ _______ ________ __________ ________ ___.
_______ _______ ____ ________ _______ ___.
________ __________ ______ __________ _____.
_______ _____ ________ ____ ______ ___ ____ ___.
________ _______ ______ _____ ______ ________ __________ ___.
_______ _________ ________ _______ ______ __________ _________ ____.
_________ __________ __________ _____ ______ ____ ____ __________ ______ ___ ___ ________.
____ ______ ____ __________ __________ __________ _________ ____.
______ __________ __________ _____ __________ _____ ______ __________ ________ __________.
_________ ________ __________ ____ ____ ____ ____ ____ _______.
_____ _________ ______ ______ ________ ________ ___ ________ __________ _________ _________ ____.
__________ ___ ___ __________ _______ ____ ____ ___ ___ ____ _____.
_____ __________ _____ _________ ___.
__________ ____ _______ ___ ______.
_______ _______ ______ _______ _________ _____ ______ ______ _____ _____ _____.
___ _____ ____ _________ ______ _____.
____ ____ _____ ___ __________ __________ __________ ________.
______ ________ ______ ____ ________ ___ _________ _________ ___ _______ __________ _______.
______ _______ ______ _________ __________ _______ ____ __________.
______ _______ ____ ____ _____ ________ _________ ____.
____ ____ _____ ________ _______.
___ ______ _________ ______ _____.
______ __________ ____ ___ __________ ___ ________ __________ _________ _______ _______.
____ __________ ________ _______ ____ _____ _______ _______ _________ ____.
____ _______ _________ _______ ___ ______ _______ ___.
_______ _________ _____ ___ ________ _________ ____ _____.
_________ _________ __________ ____ _____ _________ _____ ____ ___ _________.
__________ ___ ___ _____ ______ ________ _________ ________ ____ ________ ___.
___ ______ ____ __________ _________ _______ ______ _________.
____ _______ ___ ___ ___ _____ ____ ___ __________.
__________ ____ _______ ________ ____ ______ _____ __________ __________ ____ ______ __________.
___ _________ ___ _______ ______ __________ _______ ______ ____ ________.
___ ____ ________ ________ ______ ______ _________ __________ ____.
______ ____ _______ __________ _________ ______ __________ _______.
___ _______ _________ ________ _______.
________ __________ _________ _________ ___ _______.
_______ ______ _________ ____ ______ ______ _________ _____.
______ ______ ______ __________ _________ __________ ____ ___ ______ _______ _________.
_______ ___ ___ _______ ____ ______ __________ ___ ________.
___ _________ ____ ____ ______ ___ ________ ______ ____.
________ _____ ______ ____ __________ _______ ________ ___ _____ ________ _________.
_________ ______ ___ ____ ______ _______ ______.
________ ___ ____ ________ _____ ______ __________ _____ __________.
___ _________ _________ ____ ____ __________ _____ _________ ____ ________ _____.
_________ ______ ________ ______ ______ ____ _____ _____ __________ _____.
__________ _________ ______ ______ _______ __________ _________ _______ ____ ____ ___ ___.
___ _________ __________ __________ ___ ________ _____ ___ ______.
____ _____ __________ __________ __________ __________ _______ ______ _________ _______ _________ ____.
__________ ____ ___ __________ ________ __________ ______ _______ ___.
_______.
Get Full Answer on WhatsApp