Accounting · 5th Year · Introduction to Management Accounting · 5.º Período

Marginal Costing

Using marginal costing techniques for break-even analysis and short-term decision making.

• NCCA Curriculum Specifications
• NCCA Leaving Certificate Accounting Syllabus, Section 2: Management Accounting - Costing (Marginal costing)
• NCCA Leaving Certificate Accounting Syllabus, Section 2: Management Accounting - Costing (Cost-volume-profit analysis)

About This Topic

Using marginal costing techniques for break-even analysis and short-term decision making.

Key Questions

1. What is the contribution margin?
2. How do we calculate the break-even point?
3. How does marginal costing assist in pricing decisions?