marginal costing
noun[U]
ACCOUNTINGukus(alsomarginal pricing)asystemforcalculatingthecostof aproductwhereoverheads(=costsnotdirectlyrelatedtoproducingit)are notincluded, but arecalculatedseparately:
Marginalcostinggives anoverallpictureof theprofitorlosssituation.
Compare
absorption costing