contribution margin ratio

简明释义

贡献差率

英英释义

例句

1.A higher contribution margin ratio indicates that a greater portion of sales revenue is contributing to profit.

更高的贡献边际比率表明销售收入中有更大一部分在为利润做贡献。

2.To improve profitability, the manager focused on increasing the contribution margin ratio by reducing variable costs.

为了提高盈利能力，经理专注于通过降低变动成本来提高贡献边际比率。

3.The company calculated its contribution margin ratio to determine how much revenue is available to cover fixed costs.

公司计算了它的贡献边际比率以确定有多少收入可以用于覆盖固定成本。

4.By analyzing the contribution margin ratio, the business was able to identify its most profitable products.

通过分析贡献边际比率，企业能够识别出其最盈利的产品。

5.The marketing team used the contribution margin ratio to evaluate the effectiveness of their promotional campaigns.

市场团队利用贡献边际比率来评估其促销活动的有效性。

作文

Understanding the concept of contribution margin ratio is crucial for any business owner or financial analyst. The contribution margin ratio is defined as the percentage of each sales dollar that contributes to covering fixed costs and generating profit. It is calculated by taking the difference between sales revenue and variable costs, then dividing that figure by the sales revenue. This financial metric provides insights into how much money is available to cover fixed costs after accounting for variable expenses. For example, if a company sells a product for $100 and incurs variable costs of $60, the contribution margin is $40. To find the contribution margin ratio, we divide the contribution margin by the sales price: $40 / $100 = 0.4, or 40%. This means that 40% of every dollar earned from sales contributes to fixed costs and profit. The contribution margin ratio is particularly useful for making decisions about pricing, product lines, and sales strategies. Businesses can use this ratio to determine which products are more profitable and should be prioritized. A higher contribution margin ratio indicates that a greater portion of sales is available to cover fixed costs, which can lead to increased profitability. Conversely, a lower ratio may signal that a product is not worth pursuing or that costs need to be reduced. Moreover, the contribution margin ratio aids in break-even analysis, which helps businesses understand how many units they need to sell to cover their costs. By knowing the contribution margin ratio, a company can easily calculate its break-even point. For instance, if a business has fixed costs of $200,000 and a contribution margin ratio of 40%, it would need to generate $500,000 in sales to break even. This is calculated by dividing fixed costs by the contribution margin ratio: $200,000 / 0.4 = $500,000. In addition to its practical applications, the contribution margin ratio also plays a role in strategic planning. Companies can set sales targets based on their contribution margin ratios and adjust their marketing efforts accordingly. If a product has a high contribution margin ratio, it might be beneficial to invest more in advertising to boost sales. On the other hand, products with low ratios may require reevaluation of their market approach or even discontinuation. In conclusion, the contribution margin ratio is an essential tool for financial analysis and decision-making in business. It not only helps in understanding the profitability of individual products but also assists in broader strategic planning and resource allocation. By analyzing the contribution margin ratio, businesses can make informed decisions that enhance their financial health and long-term sustainability.

理解贡献边际比率的概念对任何企业主或财务分析师来说都是至关重要的。贡献边际比率被定义为每销售一美元中用于覆盖固定成本和产生利润的百分比。它的计算方法是将销售收入与变动成本之间的差额取出，然后将该数字除以销售收入。这个财务指标提供了一个洞察，即在计算变动费用之后，有多少资金可用于覆盖固定成本。例如，如果一家公司以100美元的价格销售一种产品，变动成本为60美元，那么贡献边际为40美元。要找出贡献边际比率，我们将贡献边际除以销售价格：40美元/100美元=0.4，或者40%。这意味着每销售一美元中的40%用于覆盖固定成本和利润。贡献边际比率对于制定定价、产品线和销售策略的决策特别有用。企业可以利用这一比率来确定哪些产品更具盈利能力，并应优先考虑。较高的贡献边际比率表明销售的较大部分可用于覆盖固定成本，这可能导致盈利能力的提高。相反，较低的比率可能表明某个产品不值得追求，或者需要降低成本。此外，贡献边际比率还帮助进行盈亏平衡分析，帮助企业了解需要销售多少单位才能覆盖其成本。通过了解贡献边际比率，公司可以轻松计算其盈亏平衡点。例如，如果一家企业的固定成本为200,000美元，而贡献边际比率为40%，那么它需要产生500,000美元的销售额才能达到盈亏平衡。这是通过将固定成本除以贡献边际比率来计算的：200,000美元/0.4=500,000美元。除了实际应用外，贡献边际比率在战略规划中也发挥着作用。企业可以根据其贡献边际比率设定销售目标，并相应调整其市场营销工作。如果某个产品具有较高的贡献边际比率，那么投资更多的广告以促进销售可能是有益的。另一方面，具有较低比率的产品可能需要重新评估其市场方法，甚至停止生产。总之，贡献边际比率是商业财务分析和决策的重要工具。它不仅有助于理解单个产品的盈利能力，还协助更广泛的战略规划和资源分配。通过分析贡献边际比率，企业可以做出明智的决策，从而增强其财务健康和长期可持续性。