Direct Costing with Excel

By Dani Granero
In Controlling Tools
Feb 5th, 2018

Direct Costing with

Template prepared to realize basic calculations of profitability with the method Direct Costing.

The calculation of Direct Costing only takes into account the variable in the products for the calculation of the profitability of them, unlike the Full Costing system that distributes the fixed in the cost of the product.

The system calculates for each product the gross or contribution margin, with the variables quantity, unit price, unit cost ….

The summary of total return calculates the difference of the Total Margin of all the products and the Fixed Costs.




The tool incorporates fields to perform simulations with unit sales prices and costs.

The template is open and editable so you can adapt it to your company.

Balanced Scorecard download

Free file download here 


Dani Granero

Dani Granero

(ODOO Consultant and Controller)

Valencia – España

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