marginal cost system
Accounting Details. Marginal Costing System Marginal costing system is defined as division of cost on the basis of cost behavior that divides into two costs that is fixed & variable cost. Marginal costing system is a simple method as it focuses on one aspect of organization matter.Marginal costing system includes fixed cost as time based and it is the reason it is linked with output of units.arginal Costing System Marginal costing system is defined as division of cost on the basis of cost behavior that divides into two costs that is fixed & variable cost.