Marginal Costing

by Elizabeth Harris

Published September 1986
Marginal costing provides vital information for making business decisions in both the private and public sectors of the economy. In order to make these decisions managers must be fully aware of the underlying concepts and of their limitations. This book describes cost behaviour and its relationship to business decisions. It compares marginal costing profit statements with those prepared under absorption costing principles. It also examines the role of marginal costing in various types of business decisions. Detailed examples with answers and full explanations are given throughout.

Variance Analysis

by Colston West and Elizabeth Harris

Published September 1986