Partial cost accounting is a cost accounting system that focuses on the allocation of variable costs. It assumes that only those costs are allocated to a product that are directly caused by its manufacture (the variable costs). The fixed costs, on the other hand, are considered in their entirety and are allocated in the Contribution margin accounting as a block to determine the contribution each product makes to covering these costs. This method is particularly useful for short-term decisions, as it allows the Marginal costs and shows the lower price limit for a product. Special valuation requirements can be met by add-ons such as the Versino Financial Suite that enable advanced financial analyses.
Service description in the e-invoice: How much detail really needs to be included?
The introduction of mandatory e-invoicing is shifting the focus away from mere PDFs towards structured data. This is particularly noticeable ...
Verifactu in Spain: the new invoicing obligation
Spanish companies are facing a turning point in their digital accounting. Royal Decree 1007/2023 and Regulation HAC/1177/2024 oblige almost all companies to ...
The e-invoicing regulations in Europe
Electronic invoicing is no longer a topic for the future, but is becoming a legal requirement in many European countries. Driven by initiatives such as ...
Versino Financial Suite V09.2025 for SAP Business One
Since the introduction of the Financial Cockpit at the start of 2025, it has been clear that the strategic focus of the Versino Financial Suite is shifting ...
Accounting outsourcing: Why it pays off for SMEs
Medium-sized companies are under increasing pressure to work efficiently, comply with regulatory requirements and remain competitive at the same time. In this constellation ...
CANDIS for SAP Business One
Intelligent document recognition: when AI wins the paper warThose who work in the accounting department of a medium-sized company today are familiar with the challenge: the incoming mail ...
