Marginal And Absorption costing

different method in valuing the cost of inventory. marginal costing concern more on the cost behaviour where as absorption costing concern on the cost function classification.
in the inventory valuation: Marginal costing valued inventory at marginal cost i.e. variable cost. Absorption costing valued inventory at full cost i.e. variable cost plus fixed cost.
in preparing income statement: marginal costing differentiate the items into variable and fixed element. Sales – variable cost of sales = contribution – fixed cost = profit. Absorption costing classify cost into function: sales – cost of sales = gross profit add other trading income – expenses (admin exp, selling expenses, distribution exp etc) = net profit.

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