Marginal cost accounting

Bei der Grenzplankostenrechnung handelt es sich um ein System der Kosten- und Leistungsrechnung, bei dem geplante Verbrauchsmengen und Preise zugrunde gelegt werden. Sie stellt eine Weiterentwicklung der flexiblen Planned cost accounting auf Teilkostenbasis dar, bei der den Kostenträgern statt der gesamten Kosten nur Teile der Kosten zugeordnet werden.

Definition / explanation

Marginal cost accounting is a combination of marginal cost accounting and Planned cost accounting. Its aim is to provide relevant data for cost control, profit analysis as well as planning and decision-making processes.

The marginal cost accounting works on the basis of the Marginal cost, ie the variable costs per product. Only the variable costs are deducted from the product revenue. The fixed costs, on the other hand, are only viewed as a sum and not allocated to the individual products.

Advantages and disadvantages of marginal cost accounting

advantages - The marginal cost accounting enables a more precise analysis and planning of capacity changes.

disadvantage - The marginal cost accounting is not for a long-term oriented Pricing policy suitable because they do not have the fixed costs for the individual Payers added. In addition, the use of value rates based on marginal cost accounting is not permitted for commercial and tax accounting purposes.


  • Marginal costing is a method of budgeting
  • Goal: Enable short-term planning and decision-making processes with the help of cost information
  • In marginal cost accounting, only parts of the costs are assigned to the cost objects instead of the entire costs
  • Planned costs are only determined on the basis of the variable costs; fixed costs are included in the profit and loss account as a total
  • The employment deviation does not apply to marginal costing
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