Partial cost accounting system

Definition of partial cost accounting system

Partial cost accounting systems do not assign all costs to the cost bearers, but basically only the individual costs as variable costs and the variable parts of the Overhead as a cost. They differ in this from the full cost accounting systems. Partial cost invoices can be based on Actual costs, Normal costs or planned costs. A distinction must be made between:

  • Single-stage contribution margin calculation
  • Multi-level contribution margin calculation
  • Marginal cost accounting

Contribution margin calculation with relative individual costs

Another partial cost accounting system that is of lesser importance is Riebel's contribution margin accounting with relative individual costs. It forms a reference value hierarchy for the service creation and service utilization side, which makes it possible to record all costs as direct costs. He differentiates:

  • Direct costs and overhead costs, relative for each reference value
  • Fixed employment and variable employment costs
  • Expenditure and non-expenditure costs
  • Cost influencing variables as sales prices, transport distances, order size, factor prices, company size

The partial cost accounting systems serve - in comparison to the full cost systems - in particular to improve success planning and success analysis, sales policy decisions and cost control.

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