Contribution Margin


Lexikon der Economics. 2013.

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  • Contribution margin — Decomposing Sales as Contribution plus Variable Costs. In the *****Cost Volume Profit Analysis model, costs are linear in volume. In cost volume profit analysis, a form of management accounting, contribution margin is the marginal profit per unit …   Wikipedia

  • contribution margin — Fin a way of showing how much individual products or services contribute to net profit. EXAMPLE Its calculation is straightforward: Sales price – variable cost = contribution margin Or, for providers of services: Total revenue – total variable… …   The ultimate business dictionary

  • Contribution Margin — A cost accounting concept that allows a company to determine the profitability of individual products. It is calculated as follows: Product Revenue Product Variable Costs Product Revenue The phrase contribution margin can also refer to a per unit …   Investment dictionary

  • contribution margin — contribution …   Accounting dictionary

  • Contribution margin — The difference between variable revenue and variable cost. The New York Times Financial Glossary …   Financial and business terms

  • contribution margin — The difference between variable revenue and variable cost. Bloomberg Financial Dictionary …   Financial and business terms

  • contribution margin — /ˌkɒntrɪ bju:ʃ(ə)n ˌmɑ:dʒɪn/ noun the difference between the revenue generated by a product and its total variable costs …   Marketing dictionary in english

  • Contribution margin-based pricing — maximizes the profit derived from an individual product, based on the difference between the product s price and variable costs (the product s contribution margin per unit), and on one’s assumptions regarding the relationship between the… …   Wikipedia

  • contribution margin ratio — contribution to sales ratio; = production–volume ratio; = profit–volume ratio The ratio of the contribution per product to the sales value, often expressed as a percentage. It is a way of ranking a range of products in terms of their relative… …   Accounting dictionary

  • Маржинальная прибыль (CONTRIBUTION MARGIN, MARGINAL CONTRIBUTION)  — Разность между доходом от реализации и переменными затратами. Для достижения точки безубыточности маржинальная прибыль должна покрыть постоянные затраты. См. также Доля маржинальной прибыли (Contribution Margin Ratio); Маржинальная прибыль на… …   Словарь терминов по управленческому учету

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