Profit Contribution

Profit Contribution
Deckungsbeitrag.

Lexikon der Economics. 2013.

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  • Contribution 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 …   Wikipedia

  • Contribution 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… …   Wikipedia

  • PROFIT — La difficulté, maintes fois soulignée, d’une définition du profit tient à trois types de raisons: en premier lieu, la non concordance du point de vue du comptable (généralement dominé par le souci fiscal) et de celui de l’économiste (préoccupé… …   Encyclopédie Universelle

  • contribution — [ kɔ̃tribysjɔ̃ ] n. f. • 1317; lat. contributio 1 ♦ Part que chacun donne pour une charge, une dépense commune. ⇒ cotisation, 1. écot, 1. part, quote part, tribut. Il a donné telle somme pour sa contribution, en contribution, comme contribution.… …   Encyclopédie Universelle

  • contribution — margin The additional profit that will be earned by an organization when the breakeven point production has been exceeded. The unit contribution is the difference between the unit selling price of a product and its marginal cost of production.… …   Accounting dictionary

  • contribution margin ratio — contribution to sales ratio; = production–volume ratio; = profit–volume ratio The ratio of the contribution per product to the sales value, often expressed as a percentage. It is a way of ranking a range of products in terms of their relative… …   Accounting dictionary

  • contribution — 1) The amount that, under marginal costing principles, a given transaction produces to cover fixed overheads and to provide profit. The unit contribution is normally taken to be the selling price of a given unit of merchandise, less the variable… …   Big dictionary of business and management

  • contribution income statement — The presentation of an income statement or profit and loss account using the marginal costing layout. In such a treatment the fixed costs are not charged to the individual products produced (as in absorption costing) but are treated as a… …   Accounting dictionary

  • Contribution économique territoriale — La contribution économique territoriale (CET) est un impôt local instauré par la loi de finances pour 2010[1] qui a remplacé en France la taxe professionnelle à partir du 1er janvier 2010. Sommaire 1 Modalités d’imposition …   Wikipédia en Français

  • Profit-Volume (PV) Chart — A graphic that shows the relationship between a company s earnings (or losses) and its sales. The chart tells how different levels of sales affect a company s profits. Companies can use profit volume charts to establish sales goals, to analyze… …   Investment dictionary

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