Grenzplankostenrechnung

The marginal costing is a special method of costing. She has to provide the short-term planning and decision-making processes of a company with relevant cost information to the destination.

The marginal costing constitutes a development of the flexible standard costing and has been theoretically designed by Wolfgang Kilger and implemented by Hans -Georg Plaut in a practical and software-based technique. In addition to the German-speaking countries find this concept for several years in the United States intensified attention.

Principle

The marginal costing is one of the costing systems. It is based on proportional cost and revenue functions and uses the principle of causation attributable to the marginal costs to the cost objects. A splitting of the fixed costs - for example by Fixkostenproportionalisierung or by using the average principle - does not take place within the marginal costing.

The billing rates of internal activity allocation in cost center accounting and the calculation sets the final cost centers in the cost accounting consider only the marginal costs. The products are evaluated in the cost accounting only with the marginal cost. The fixed costs are en bloc or transferred directly to the income statement Current fixed costs for differentiated groups.