﻿ contribution margin - English German Dictionary        ## contribution margin

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contribution margin subst.   der Deckungsbeitrag m accesses today: 69 289.966 words in the dictionary accesses total: 55.064

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Contribution margin - Wikipedia, the free encyclopedia a.new,#quickbar a.new{color:#ba0000} /* cache key: enwiki:resourceloader:filter:minify-css:5:f2a9127573a22335c2a9102b208c73e7 */ Contribution margin From Wikipedia, the free encyclopedia Jump to: , 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 sale. It is a useful quantity in carrying out various calculations, and can be used as a measure of operating leverage. Typically, high contribution margins are prevalent in the labour-intensive tertiary sector while low contribution margins are prevalent in the capital-intensive industrial sector.

## Definition

The Unit Contribution Margin (C) is Unit Revenue (Price, P) minus Unit Variable Cost (V): C = P ? V The Contribution Margin Ratio is the percentage of Contribution over Total Revenue, which can be calculated from the unit contribution over unit price or total contribution over Total Revenue: For example, if the price is Rs10 and the unit variable cost is Rs2, then the unit contribution margin is Rs8, and the contribution margin ratio is Rs8/Rs10 = 80%.

## Explanation

Profit and Loss as Contribution minus Fixed Costs. Contribution margin can be thought of as the fraction of sales that contributes to the offset of fixed costs. Alternatively, unit contribution margin is the amount each unit sale adds to profit: it's the slope of the Profit line. Cost-Volume-Profit Analysis (CVP): assuming the linear C... mehr

Contribution_margin aus Wikipedia. Zum Beitrag

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