contribution margin per unit

简明释义

单位边际贡献

英英释义

例句

1.By analyzing the contribution margin per unit, we can identify which products are most profitable.

通过分析每单位贡献边际，我们可以识别出哪些产品最有利可图。

2.The company calculated the contribution margin per unit to determine how much each product contributes to covering fixed costs.

公司计算了每单位贡献边际以确定每个产品对覆盖固定成本的贡献。

3.To maximize profits, the business needs to focus on increasing the contribution margin per unit for its best-selling items.

为了最大化利润，企业需要专注于提高其畅销商品的每单位贡献边际。

4.A higher contribution margin per unit indicates that a product is generating more profit after variable costs are deducted.

较高的每单位贡献边际表明该产品在扣除变动成本后产生了更多利润。

5.The finance team presented a report showing the contribution margin per unit for each product line.

财务团队提交了一份报告，显示了每条产品线的每单位贡献边际。

作文

In the world of business and finance, understanding key financial metrics is crucial for making informed decisions. One such important metric is the contribution margin per unit, which refers to the amount of revenue that exceeds total variable costs associated with producing a product. This figure is essential in determining how much money is available to cover fixed costs and contribute to profit after all variable expenses have been paid. The contribution margin per unit can be calculated using the formula: Contribution Margin = Selling Price per Unit - Variable Cost per Unit. By analyzing this metric, businesses can gain insights into their pricing strategies and cost management practices.For instance, consider a company that sells handcrafted furniture. If the selling price of a chair is $200 and the variable cost to produce it is $120, the contribution margin per unit would be $80 ($200 - $120). This means that for every chair sold, the company contributes $80 towards covering its fixed costs, such as rent, salaries, and utilities, as well as generating profit.Understanding the contribution margin per unit is particularly useful when making decisions about scaling production or entering new markets. If the contribution margin is high, it may indicate that the product is priced effectively and that the company can afford to increase production to meet demand without significantly impacting profitability. Conversely, if the contribution margin per unit is low, it may signal that the business needs to either reduce variable costs or increase the selling price to improve profitability.Moreover, the contribution margin per unit 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 knowing the contribution margin per unit, businesses can quickly calculate how many units they need to sell to cover their fixed costs. For example, if the total fixed costs are $8,000 and the contribution margin per unit is $80, the break-even point would be 100 units ($8,000 / $80).In conclusion, the contribution margin per unit is a fundamental concept that provides valuable insights into a company's financial health. It enables businesses to assess their pricing strategies, understand their cost structures, and make informed decisions about production and sales. By closely monitoring this metric, companies can identify opportunities for improvement and ensure long-term sustainability and profitability in a competitive marketplace. Therefore, mastering the concept of contribution margin per unit is essential for any entrepreneur or business manager looking to succeed in today’s dynamic economic environment.

在商业和金融的世界中，理解关键的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单位贡献边际，它指的是超过与生产产品相关的总变动成本的收入金额。这个数字对于确定在支付所有变动费用后，有多少资金可用于覆盖固定成本和贡献利润是必不可少的。单位贡献边际可以通过以下公式计算：贡献边际 = 每单位售价 - 每单位变动成本。通过分析这一指标，企业可以深入了解其定价策略和成本管理实践。例如，考虑一家销售手工家具的公司。如果一把椅子的售价为200美元，而生产它的变动成本为120美元，那么单位贡献边际将是80美元（200美元 - 120美元）。这意味着每卖出一把椅子，公司就会有80美元用于覆盖固定成本，如租金、工资和公用事业费用，同时也为盈利做出贡献。理解单位贡献边际在做出扩大生产或进入新市场的决策时尤为重要。如果贡献边际较高，这可能表明该产品定价有效，且公司可以在不显著影响盈利能力的情况下增加生产以满足需求。相反，如果单位贡献边际较低，则可能表明企业需要降低变动成本或提高售价以改善盈利能力。此外，单位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的水平，此时既没有利润也没有损失。通过了解单位贡献边际，企业可以快速计算出需要销售多少单位才能覆盖固定成本。例如，如果总固定成本为8000美元，而单位贡献边际为80美元，则盈亏平衡点将是100个单位（8000美元 / 80美元）。总之，单位贡献边际是一个基本概念，为公司的财务健康提供了有价值的见解。它使企业能够评估其定价策略，了解其成本结构，并就生产和销售做出明智的决策。通过密切监控这一指标，公司可以识别改进机会，并确保在竞争激烈的市场中实现长期的可持续性和盈利能力。因此，掌握单位贡献边际的概念对于任何希望在当今动态经济环境中取得成功的企业家或业务经理而言都是至关重要的。