product contribution margin

简明释义

产品贡献差

英英释义

例句

1.Understanding the product contribution margin 产品贡献边际 helps businesses make informed pricing decisions.

理解产品贡献边际 产品贡献边际帮助企业做出明智的定价决策。

2.By increasing the selling price, we can significantly boost the product contribution margin 产品贡献边际 of our best-selling products.

通过提高售价，我们可以显著提升我们畅销产品的产品贡献边际 产品贡献边际。

3.A higher product contribution margin 产品贡献边际 indicates that a product is more efficient in covering fixed costs.

更高的产品贡献边际 产品贡献边际表明一个产品在覆盖固定成本方面更有效。

4.The company analyzed the product contribution margin 产品贡献边际 for each of its product lines to identify the most profitable items.

公司分析了每个产品线的产品贡献边际 产品贡献边际，以识别最有利润的项目。

5.The marketing team used the product contribution margin 产品贡献边际 data to evaluate the effectiveness of their campaigns.

市场团队利用产品贡献边际 产品贡献边际数据评估他们活动的有效性。

作文

Understanding the concept of product contribution margin is essential for any business looking to maximize its profitability. The product contribution margin refers to the amount of revenue that exceeds the total variable costs associated with producing a product. This metric is crucial because it helps businesses determine how much money is available to cover fixed costs and contribute to overall profit. In simpler terms, the product contribution margin indicates how much each unit sold contributes to the company's bottom line after covering the variable costs. To calculate the product contribution margin, one must subtract the variable costs from the selling price of the product. For instance, if a product sells for $100 and the variable costs associated with producing that product are $60, the product contribution margin would be $40. This means that for every unit sold, the company can use $40 to cover fixed costs and generate profits. Understanding this calculation allows businesses to make informed decisions about pricing, production levels, and overall financial strategy.Moreover, analyzing the product contribution margin can help identify which products are more profitable than others. By comparing the product contribution margin across different items, a company can prioritize its resources towards products that yield higher margins. This strategic focus can lead to improved product offerings and increased market competitiveness. Additionally, businesses can use the product contribution margin to evaluate potential changes in their pricing strategy. If a company considers raising prices, it can assess how this change might affect the product contribution margin and, consequently, the overall profitability.In practice, the product contribution margin also plays a vital role in break-even analysis. The break-even point is the level of sales at which total revenues equal total costs, resulting in neither profit nor loss. By understanding the product contribution margin, businesses can calculate how many units they need to sell to cover their fixed costs. For example, if a company's fixed costs amount to $1,000 and the product contribution margin is $40, the business would need to sell 25 units to reach the break-even point. This information is invaluable for planning purposes and helps ensure that companies do not overextend themselves financially.Furthermore, the product contribution margin can guide marketing and sales strategies. Knowing which products have the highest contribution margins can inform advertising campaigns and sales promotions. Companies may choose to promote high-margin products more aggressively to enhance profitability. This targeted approach can lead to better resource allocation and improved sales performance.In conclusion, mastering the concept of product contribution margin is vital for any business aiming to thrive in a competitive marketplace. This metric not only aids in assessing individual product profitability but also assists in strategic decision-making regarding pricing, production, and marketing efforts. By focusing on maximizing the product contribution margin, businesses can enhance their overall financial health and achieve sustainable growth in the long run.

理解产品贡献边际的概念对于任何希望最大化盈利的企业都是至关重要的。产品贡献边际是指超过与生产某一产品相关的总变动成本的收入金额。这个指标非常关键，因为它帮助企业确定有多少资金可以用于覆盖固定成本并贡献于整体利润。简单来说，产品贡献边际表明每售出一单位所能为公司底线贡献的金额，扣除变动成本后。要计算产品贡献边际，必须将产品的售价减去变动成本。例如，如果一件产品的售价为100美元，而与生产该产品相关的变动成本为60美元，则产品贡献边际为40美元。这意味着每售出一单位，公司可以使用40美元来覆盖固定成本并产生利润。理解这一计算使企业能够做出明智的定价、生产水平和整体财务战略决策。此外，分析产品贡献边际可以帮助识别哪些产品比其他产品更具盈利能力。通过比较不同产品的产品贡献边际，公司可以优先分配资源给那些收益更高的产品。这种战略重点可以改善产品供应并提高市场竞争力。此外，企业还可以利用产品贡献边际评估潜在的定价策略变化。如果一家公司考虑提高价格，可以评估这一变化如何影响产品贡献边际，从而影响整体盈利能力。在实践中，产品贡献边际在盈亏平衡分析中也起着至关重要的作用。盈亏平衡点是销售水平，总收入等于总成本，导致不盈利也不亏损。通过了解产品贡献边际，企业可以计算出需要售出多少单位以覆盖固定成本。例如，如果公司的固定成本为1000美元，而产品贡献边际为40美元，则企业需要售出25个单位才能达到盈亏平衡点。这一信息对于规划目的至关重要，有助于确保公司不会在财务上过度扩张。此外，产品贡献边际可以指导营销和销售策略。了解哪些产品具有最高的贡献边际可以为广告活动和促销活动提供参考。公司可能选择更积极地推广高边际产品，以增强盈利能力。这种有针对性的方式可以导致更好的资源配置和改进的销售表现。总之，掌握产品贡献边际的概念对于任何希望在竞争激烈的市场中生存的企业都是至关重要的。这个指标不仅有助于评估单个产品的盈利能力，还可以协助在定价、生产和营销方面进行战略决策。通过专注于最大化产品贡献边际，企业可以改善整体财务健康，实现可持续增长。