- Variable Gross Margin
- ⇡ Deckungsbeitrag.
Lexikon der Economics. 2013.
Variable Gross Margin
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Gross margin — (also called gross profit margin or gross profit rate) is the difference between revenue and cost before accounting for certain other costs. Generally, it is calculated as the selling price of an item, less the cost of goods sold (production or… … Wikipedia
gross margin — margin, gross margin, net margin, security margin, variation margin (1) An amount of cash or collateral that a buyer or borrower must provide in excess of value owed to that buyer or borrower by a seller, lender or depositor. Ensures performance… … Financial and business terms
margin — the difference between the selling price and the purchase price of an item usually expressed as a percentage of the selling price. Compare mark up. Glossary of Business Terms Financial safeguards to ensure that clearing members (usually companies … Financial and business terms
net margin — margin, gross margin, net margin, security margin, variation margin (1) An amount of cash or collateral that a buyer or borrower must provide in excess of value owed to that buyer or borrower by a seller, lender or depositor. Ensures performance… … Financial and business terms
security margin — margin, gross margin, net margin, security margin, variation margin (1) An amount of cash or collateral that a buyer or borrower must provide in excess of value owed to that buyer or borrower by a seller, lender or depositor. Ensures performance… … Financial and business terms
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
variation margin — During periods of great market volatility or in the case of high risk accounts, additional margin deposited by a clearing member firm to an exchange. Chicago Board of Trade glossary margin, gross margin, net margin, security margin, variation… … Financial and business terms
Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… … Wikipedia
Contribution Margin — A cost accounting concept that allows a company to determine the profitability of individual products. It is calculated as follows: Product Revenue Product Variable Costs Product Revenue The phrase contribution margin can also refer to a per unit … Investment dictionary
Deckungsbeitrag — Bezeichnung für die in Grenzkostenrechnungen und der ⇡ Einzelkostenrechnung ermittelten Bruttogewinne. Begriffsinterpretationen: 1. D. im Sinn der Grenzplankostenrechnung: ⇡ Grenzplankostenrechnung. 2. Überschuss der Einzelerlöse über die… … Lexikon der Economics
