Paano Kalkulahin si Contribution Margin
Ano ang Contribution Margin?
Contribution margin is the amount each unit of sales contributes toward covering fixed costs and then generating profit. It equals selling price minus variable cost per unit. The contribution margin ratio expresses this as a percentage of revenue.
Step-by-Step na Gabay
- 1Identify selling price per unit and all variable costs per unit (materials, direct labour, commissions)
- 2Contribution margin per unit = Price − Variable cost per unit
- 3Contribution margin ratio = CM per unit / Price × 100%
- 4Total contribution = CM per unit × units sold
Mga Nalutas na Halimbawa
Input
Price $80 · Variable cost $50
Resulta
CM = $30 (37.5%)
Each unit contributes $30 toward fixed costs and profit
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