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.
Trial Balance in SAP Business One: What the Versino Financial Suite does differently – and why tax advisors notice
The Trial Balance is one of the oldest reports in accounting. Every accounting program has it, and SAP Business One itself...
Versino Financial Suite Version 05.2026: What's Changed
Version 05.2026 of the Versino Financial Suite brings two innovations that directly target time loss and system limitations in daily...
E-Invoicing 2026: From Receipt to Mandatory Issuance — what SMEs must clarify now
From 1 January 2025, every B2B company in Germany must be able to receive electronic invoices — regardless of turnover. One and a half years...
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 ...
