per unit contribution margin
1Contribution 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… …
2Contribution 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 …
3Contribution 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 …
4Маржинальная 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… …
5Маржинальная прибыль на единицу реализованной продукции (CONTRIBUTION MARGIN PER UNIT) — Маржинальная прибыль, рассчитанная на единицу продукции. См. Маржинальная прибыль (Contribution Margin) …
6Standard Gross Margin — Standard Gross Margins or SGMs are a way of classifying farms according to the type of enterprises on the farm, and their relative contribution to overall profit. The SGM provides a measure of a holding s business size, irrespective of its area… …
7Break-even (economics) — This article is about Break even (economics). For other uses, see Break even (disambiguation). The Break Even Point In economics business, specifically cost accounting, the break even point (BEP) is the point at which cost or expenses and revenue …
8Break-even — In economics, specifically cost accounting, the break even point (BEP) is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has broken even . Therefore has not made a profit or a loss.ComputationIn… …
9Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… …
10Вклад на покрытие — В операционном анализе (англ. cost volume profit analysis), в управленческом учёте, вклад на покрытие (англ. Contribution margin) характеризует маржинальную прибыль на единицу продаж (англ. marginal profit per unit sale).… …
