Contribution margin
id:
contribution-margin-195-14944840
title:
Contribution margin
text:
Contribution margin (CM), or dollar contribution per unit, is the selling price per unit minus the variable cost per unit. "Contribution" represents the portion of sales revenue that is not consumed by variable costs and so contributes to the coverage of fixed costs. This concept is one of the key building blocks of break-even analysis. In cost-volume-profit analysis, a form of management accounting, contribution margin—the marginal profit per unit sale—is a useful quantity in carrying out vario
brand slug:
wiki
category slug:
encyclopedia
description:
Unit selling price minus its variable cost
original url:
https://en.wikipedia.org/wiki/Contribution_margin
date created:
date modified:
2023-12-30T10:18:05Z
main entity:
{"identifier":"Q1545019","url":"https://www.wikidata.org/entity/Q1545019"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/1/1e/CVP-Sales-Contrib-VC.svg","width":283,"height":230}
fields total:
13
integrity:
15