contribution margin

简明释义

差益额

英英释义

例句

1.A higher contribution margin 贡献边际 means that more revenue is available to cover fixed costs.

更高的贡献边际 contribution margin 意味着有更多收入可用于覆盖固定成本。

2.Understanding the contribution margin 贡献边际 helps businesses make informed pricing decisions.

理解贡献边际 contribution margin 有助于企业做出明智的定价决策。

3.The finance team analyzed the contribution margin 贡献边际 of each product line to identify profitable items.

财务团队分析了每个产品线的贡献边际 contribution margin 以识别盈利项目。

4.The company's contribution margin 贡献边际 increased significantly after reducing production costs.

在降低生产成本后，公司贡献边际 contribution margin 显著增加。

5.To improve profitability, the manager focused on increasing the contribution margin 贡献边际 of their best-selling products.

为了提高盈利能力，经理专注于增加其畅销产品的贡献边际 contribution margin。

作文

In the world of business, understanding financial metrics is crucial for making informed decisions. One such important metric is the contribution margin, which plays a significant role in analyzing the profitability of a product or service. The contribution margin can be defined as the difference between sales revenue and variable costs associated with producing a product. This figure is essential because it indicates how much money is available to cover fixed costs after variable costs have been deducted. Essentially, it helps businesses determine how much each unit sold contributes to overall profitability.To put it simply, if a company sells a product for $100 and incurs $60 in variable costs to produce that product, the contribution margin would be $40. This means that for every unit sold, $40 is available to contribute towards fixed costs, such as rent, salaries, and other overhead expenses. Understanding this concept is vital for businesses, especially when they are considering pricing strategies or evaluating the profitability of different products.The significance of the contribution margin extends beyond just individual products. It can also be used to analyze the overall performance of a business. By calculating the total contribution margin for all products, companies can assess whether their overall sales are sufficient to cover their fixed costs. If the total contribution margin is greater than the fixed costs, the business is operating profitably; if not, it may need to reevaluate its product offerings or pricing strategies.Moreover, the contribution margin can guide decision-making regarding product lines. For instance, if a company finds that one product has a significantly higher contribution margin than another, it might decide to focus more resources on promoting and selling that higher-margin product. Conversely, if a product has a low contribution margin, the company may consider discontinuing it or finding ways to reduce its variable costs.Another key aspect of the contribution margin is its role in break-even analysis. Businesses often use the contribution margin to determine the break-even point, which is the level of sales at which total revenues equal total costs. To find the break-even point in units, a company divides its total fixed costs by the contribution margin per unit. This calculation provides a clear target for sales teams and helps businesses set realistic sales goals.In conclusion, the contribution margin is a vital financial metric that enables businesses to understand the profitability of their products and make strategic decisions. By analyzing the contribution margin, companies can identify which products are contributing most to their bottom line and adjust their strategies accordingly. Whether it's through pricing adjustments, product promotions, or cost-cutting measures, having a firm grasp of the contribution margin allows businesses to navigate the complexities of the market more effectively and ultimately achieve greater financial success.

在商业世界中，理解财务指标对于做出明智的决策至关重要。其中一个重要的指标是贡献边际，它在分析产品或服务的盈利能力方面发挥着重要作用。贡献边际可以定义为销售收入与与生产产品相关的变动成本之间的差额。这个数字非常重要，因为它表明在扣除变动成本后，有多少资金可用于覆盖固定成本。实际上，它帮助企业确定每个售出的单位对整体盈利能力的贡献。简单来说，如果一家公司以100美元的价格出售一种产品，并且为生产该产品而产生60美元的变动成本，则贡献边际将为40美元。这意味着每售出一个单位，就有40美元可用于贡献固定成本，如租金、工资和其他间接费用。理解这一概念对企业尤其重要，特别是在考虑定价策略或评估不同产品的盈利能力时。贡献边际的重要性不仅限于单个产品。它还可以用于分析企业的整体业绩。通过计算所有产品的总贡献边际，公司可以评估其整体销售是否足以覆盖固定成本。如果总贡献边际大于固定成本，企业就处于盈利状态；如果不然，可能需要重新评估其产品供应或定价策略。此外，贡献边际还可以指导有关产品线的决策。例如，如果一家公司发现某一产品的贡献边际显著高于另一产品，可能会决定将更多资源集中在推广和销售该高边际产品上。相反，如果某一产品的贡献边际较低，公司可能会考虑停止生产或寻找降低其变动成本的方法。贡献边际的另一个关键方面是它在盈亏平衡分析中的作用。企业通常使用贡献边际来确定盈亏平衡点，即总收入等于总成本的销售水平。要找到单位的盈亏平衡点，公司将其总固定成本除以每单位的贡献边际。这个计算为销售团队提供了明确的销售目标，并帮助企业设定现实的销售目标。总之，贡献边际是一个重要的财务指标，使企业能够理解其产品的盈利能力并做出战略决策。通过分析贡献边际，公司可以识别哪些产品对其底线贡献最大，并相应调整其策略。无论是通过调整定价、产品促销还是削减成本，牢牢掌握贡献边际使企业能够更有效地应对市场的复杂性，最终实现更大的财务成功。