contribution margin

简明释义

创利额

英英释义

例句

1.Understanding the contribution margin helps businesses make informed pricing decisions.

理解贡献边际有助于企业做出明智的定价决策。

2.The company calculated its contribution margin to determine how much money is available to cover fixed costs.

公司计算了它的贡献边际以确定有多少资金可用于覆盖固定成本。

3.By increasing the price of the product, we hope to improve our contribution margin.

通过提高产品价格，我们希望改善我们的贡献边际。

4.The contribution margin per unit sold is crucial for assessing overall profitability.

每售出单位的贡献边际对于评估整体盈利能力至关重要。

5.A higher contribution margin indicates that a company can cover its fixed costs more easily.

较高的贡献边际表明公司更容易覆盖其固定成本。

作文

In the world of business and finance, understanding key financial metrics is essential for making informed decisions. One such metric that plays a crucial role in assessing the profitability of products or services is the contribution margin. The contribution margin is defined as the difference between sales revenue and variable costs associated with producing a product. It essentially measures how much money is available to cover fixed costs and contribute to profit after covering the variable costs of production. To put it simply, the contribution margin can be calculated using the formula: Contribution Margin = Sales Revenue - Variable Costs. This calculation helps businesses determine how much each unit sold contributes to their overall profitability. For example, if a company sells a product for $50, and the variable costs associated with that product are $30, the contribution margin would be $20. This means that for every unit sold, $20 is available to cover fixed costs and generate profit.Understanding the contribution margin is particularly important for businesses when it comes to pricing strategies and product line decisions. By analyzing the contribution margin, companies can identify which products are most profitable and which ones may be dragging down overall performance. This analysis can lead to more informed decisions about whether to discontinue a product, adjust pricing, or focus marketing efforts on higher-margin items.Moreover, the contribution margin can also be expressed as a percentage, known as the contribution margin ratio. This is calculated by dividing the contribution margin by sales revenue. Using our previous example, if the contribution margin is $20 and the sales revenue is $50, the contribution margin ratio would be 40%. This percentage provides a quick way to assess the profitability of a product relative to its sales price.In addition to aiding in pricing and product decisions, the contribution margin is a vital component 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 knowing the contribution margin, businesses can calculate how many units they need to sell to cover their fixed costs. For instance, if a company has fixed costs of $200,000 and a contribution margin of $20 per unit, it would need to sell 10,000 units to break even.In conclusion, the contribution margin is a fundamental concept in financial analysis that helps businesses understand their profitability. By calculating the contribution margin, companies can make better decisions regarding pricing, product lines, and overall financial strategy. It serves as a critical tool for managers and business owners who aim to maximize profits while managing costs effectively. Understanding and utilizing the contribution margin can ultimately lead to improved financial performance and sustainable business growth.

在商业和金融的世界中，理解关键财务指标对于做出明智的决策至关重要。其中一个在评估产品或服务盈利能力方面发挥重要作用的指标是贡献边际。贡献边际被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。它本质上衡量了在覆盖生产的变动成本后，有多少资金可用于覆盖固定成本并贡献利润。简单来说，贡献边际可以通过以下公式计算：贡献边际 = 销售收入 - 变动成本。这个计算帮助企业确定每售出一单位产品对整体盈利能力的贡献。例如，如果一家公司以50美元的价格出售一种产品，而与该产品相关的变动成本为30美元，则贡献边际将是20美元。这意味着每售出一单位，就有20美元可用于覆盖固定成本和产生利润。理解贡献边际对于企业在定价策略和产品线决策方面尤为重要。通过分析贡献边际，公司可以识别哪些产品最具盈利能力，哪些产品可能拖累整体业绩。这种分析可以导致更明智的决策，例如是否停止某个产品、调整定价或将营销重点放在高边际产品上。此外，贡献边际还可以表示为百分比，称为贡献边际比率。这是通过将贡献边际除以销售收入来计算的。使用我们之前的例子，如果贡献边际为20美元，销售收入为50美元，则贡献边际比率将为40%。这个百分比提供了一种快速评估产品相对于其销售价格的盈利能力的方法。除了帮助定价和产品决策外，贡献边际还是盈亏平衡分析的重要组成部分。盈亏平衡点是销售总收入等于总成本的销售水平，从而既不盈利也不亏损。通过知道贡献边际，企业可以计算出需要销售多少单位才能覆盖固定成本。例如，如果一家公司有20万美元的固定成本，并且贡献边际为每单位20美元，则它需要销售10,000单位才能实现盈亏平衡。总之，贡献边际是财务分析中的一个基本概念，帮助企业了解其盈利能力。通过计算贡献边际，公司可以在定价、产品线和整体财务战略方面做出更好的决策。它作为管理者和企业主的一个关键工具，旨在最大化利润，同时有效管理成本。理解和利用贡献边际最终可以导致改善财务表现和可持续的业务增长。