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- этимология
Что (кто) такое contribution margin method - определение
COST ACCOUNTING TERM
Contribution margin analysis; Contribution Margin; Contribution analysis; Contribution per unit; Unit contribution margin; Contribution margin ratio; Dollar contribution per unit
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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.
Transactional net margin method
Transactional Net Margin Method
The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non-arm's length transaction with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets.
Gross margin
..jpg?width=200 "Markup vs. Gross Margin (by Adrián Chiogna)")
RELATING GROSS PROFITS TO NET SALES
Gross Margin; Gross profit margin; Gross margin ratio; Gross profit percentage; Margin (%); Unit margin
Gross margin is the difference between revenue and cost of goods sold (COGS), divided by revenue. Gross margin is expressed as a percentage.
Resection margin
THE TISSUE NEAR A TUMOR THAT IS REMOVED TO ENSURE THAT NO CANCER CELLS ARE LEFT BEHIND
Clean margins; Clean Margin; Surgical margin; Free margin; Free surgical margin; Clean margin; Tumor free margin; Tumor-free margin; Normal tissue margin; Normal skin margin; Positive margin; Margin (oncology)
A resection margin or surgical margin is the margin of apparently non-tumorous tissue around a tumor that has been surgically removed, called "resected", in surgical oncology. The resection is an attempt to remove a cancer tumor so that no portion of the malignant growth extends past the edges or margin of the removed tumor and surrounding tissue.
Margin (finance)
A TYPE OF FINANCIAL COLLATERAL USED TO COVER CREDIT RISK
Margin buying; Margin account; Buying on margin; Maintenance margin; Initial margin; Maintance Margin; Initial Margin; Margin (Futures); Margin (futures); Margin balance; Trading on margin; Margin trading; Margin requirement; Margin Lending; Margin loan; Margin financing; Return on margin; Maintenance margin requirement; Margin lending; On margin; Margin calls; Maintenance call; Margin money stock trading; Margin trade; Margin (trade); Margin call (finance)
In finance, margin is the collateral that a holder of a financial instrument has to deposit with a counterparty (most often their broker or an exchange) to cover some or all of the credit risk the holder poses for the counterparty. This risk can arise if the holder has done any of the following:
Method (computer programming)
COMPUTER FUNCTION OR SUBROUTINE THAT IS TIED TO A PARTICULAR INSTANCE OR CLASS
Class method; Instance method; Abstract method; Static method; Method (object-oriented programming); Method (programming); Member function; Method heading; Method name; Method (computing); Method (oo); Static functions; Static function; Static methods; Final method; Method (computer science); Hooking method; Method call; Special method; Overloaded method; Operator method; Method calls
A method in object-oriented programming (OOP) is a procedure associated with a message and an object. An object consists of state data and behavior; these compose an interface, which specifies how the object may be utilized by any of its various consumers.
class method
COMPUTER FUNCTION OR SUBROUTINE THAT IS TIED TO A PARTICULAR INSTANCE OR CLASS
Class method; Instance method; Abstract method; Static method; Method (object-oriented programming); Method (programming); Member function; Method heading; Method name; Method (computing); Method (oo); Static functions; Static function; Static methods; Final method; Method (computer science); Hooking method; Method call; Special method; Overloaded method; Operator method; Method calls
<programming> A kind of method, available in some
object-oriented programming languages, that operates on the
class as a whole, as opposed to an object method that
operates on an object that is an instance of the class.
A typical example of a class method would be one that keeps a
count of the number of objects of that class that have been
created.
(2000-03-22)
member function
COMPUTER FUNCTION OR SUBROUTINE THAT IS TIED TO A PARTICULAR INSTANCE OR CLASS
Class method; Instance method; Abstract method; Static method; Method (object-oriented programming); Method (programming); Member function; Method heading; Method name; Method (computing); Method (oo); Static functions; Static function; Static methods; Final method; Method (computer science); Hooking method; Method call; Special method; Overloaded method; Operator method; Method calls
Википедия
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.
