contribution margin method - definitie. Wat is contribution margin method
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Wat (wie) is contribution margin method - definitie

COST ACCOUNTING TERM
Contribution margin analysis; Contribution Margin; Contribution analysis; Contribution per unit; Unit contribution margin; Contribution margin ratio; Dollar contribution per unit

Contribution margin         
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.
Contribution margin-based pricing         
Contribution Margin-based Pricing
Contribution margin-based pricing is a pricing strategy which works without any mention of gross margin percentages. (German:Deckungsbeitrag) It maximizes the profit derived from a company's assortment, based on the difference between a product's price and variable costs (the product's contribution margin per unit), and on one's assumptions regarding the relationship between the product's price and the number of units that can be sold at that price.
Group-contribution method         
Group additivity method; Group contribution method
A group-contribution method in chemistry is a technique to estimate and predict thermodynamic and other properties from molecular structures.

Wikipedia

Contribution margin

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 various calculations, and can be used as a measure of operating leverage. Typically, low contribution margins are prevalent in the labor-intensive service sector while high contribution margins are prevalent in the capital-intensive industrial sector.