Titlebook: Cost and Management Accounting; Jill Collis,Roger Hussey Textbook 1999Latest edition The Editor(s) (if applicable) and The Author(s) 1999

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tion lines and choose which of a range of potential products to manufacture. Moreover, the principles of marginal costing can be easily applied to straightforward problems, and although there are some difficulties and limitations to marginal costing, it is nevertheless a very useful technique.

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,Nachrichtenübertragung über Kurzwelle,ples of . and the assumptions and definitions of fixed and variable costs and their behaviours discussed in earlier chapters are used. Break-even analysis can be conducted by constructing a chart or applying a formula. A . shows the approximate profit or loss at different levels of activity. A formu

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portioned to cost centres. An . is then used to charge the production cost centre costs to the cost units passing through them. Although the process is arbitrary, the result is that a cost unit is charged with what is deemed to be a fair share of the fixed overhead.

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Overhead Absorption,ng the overheads to the individual cost units passing through the departments must be found, and this leads to the solution to the second problem, which is calculating the total cost of a particular job or an individual item.

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Continuous-Operation Costing,tling. This costing system is essentially a form of ., which is a method of obtaining unit costs in which the items produced have a high degree of homogeneity. The unit cost is obtained by dividing the total production cost by the number of items produced.