Difference between revisions of "Contribution margin"
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
| − | '''Contribution margin'''<br> | + | '''Contribution margin / [[:de:Deckungsbeitrag|Deckungsbeitrag]]'''<br> |
| − | The contribution margin may be defined as the surplus of net revenue over the costs clearly entailed without allocating structure costs using a key. | + | The contribution margin may be defined as the surplus of net revenue over the costs clearly entailed without allocating [[structure costs]] using a key. |
| − | Contribution margin I (CM I) is calculated by subtracting the proportional costs of sales (product costs) from the net revenue. CM I demonstrates how much the individual article, the product, etc. contributes towards covering the structure costs of a business as well as towards the profit. It is the yardstick for assessing a product’s profitability. | + | Contribution margin I (CM I) is calculated by subtracting the proportional costs of sales ([[product costs]]) from the net revenue. CM I demonstrates how much the individual article, the product, etc. contributes towards covering the structure costs of a business as well as towards the profit. It is the yardstick for assessing a product’s profitability. |
from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
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== Source == | == Source == | ||
[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | ||
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| + | [[Category:Budgeting]] | ||
Latest revision as of 14:08, 4 June 2020
IGC-DEFINITION (abbreviated)
Contribution margin / Deckungsbeitrag
The contribution margin may be defined as the surplus of net revenue over the costs clearly entailed without allocating structure costs using a key.
Contribution margin I (CM I) is calculated by subtracting the proportional costs of sales (product costs) from the net revenue. CM I demonstrates how much the individual article, the product, etc. contributes towards covering the structure costs of a business as well as towards the profit. It is the yardstick for assessing a product’s profitability.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
