contributed margin

简明释义

缴入保证金

英英释义

例句

1.A product with a low contributed margin 贡献边际 may not be worth continuing to sell.

一款低贡献边际的产品可能不值得继续销售。

2.The company analyzed its products to determine which ones had the highest contributed margin 贡献边际.

公司分析了其产品，以确定哪些产品具有最高的贡献边际。

3.The marketing team used the contributed margin 贡献边际 data to identify the most profitable customer segments.

营销团队使用贡献边际数据来识别最盈利的客户群体。

4.Understanding the contributed margin 贡献边际 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。

5.By focusing on high contributed margin 贡献边际 items, the retailer increased overall profitability.

通过专注于高贡献边际的商品，零售商提高了整体盈利能力。

作文

In the world of business, understanding financial metrics is crucial for making informed decisions. One such important metric is the contributed margin, which plays a significant role in evaluating the profitability of products or services offered by a company. The contributed margin refers to the portion of sales revenue that exceeds total variable costs. It essentially measures how much money is available to cover fixed costs and contribute to profit after accounting for the variable costs associated with producing a product or delivering a service. To illustrate this concept, let’s consider a company that manufactures custom furniture. Suppose the company sells a chair for $200, and the variable costs associated with producing that chair (including materials, labor, and shipping) amount to $120. In this case, the contributed margin would be calculated as follows: $200 (sales price) - $120 (variable costs) = $80. This $80 represents the amount that contributes towards covering the company's fixed costs, such as rent, salaries of permanent staff, and utilities. Understanding the contributed margin is vital for several reasons. First, it helps businesses determine which products are more profitable. By analyzing the contributed margin for each product, companies can make strategic decisions about pricing, production levels, and marketing efforts. For instance, if the custom furniture company finds that certain types of chairs have a higher contributed margin than others, they may decide to focus their marketing efforts on those high-margin products to maximize profitability. Second, the contributed margin is essential for break-even analysis. Knowing the contributed margin allows businesses to calculate how many units they need to sell to cover their fixed costs. In our example, if the company has fixed costs of $1,600, they can determine the break-even point by dividing the total fixed costs by the contributed margin per unit. Therefore, $1,600 (fixed costs) / $80 (contributed margin per chair) = 20 chairs. This means the company must sell at least 20 chairs to cover its fixed costs and begin making a profit. Furthermore, the contributed margin can also assist in decision-making regarding product lines. If a product consistently shows a low or negative contributed margin, it may indicate that the product is not worth continuing. In this scenario, the company could either improve the efficiency of production to reduce variable costs, increase the selling price, or discontinue the product altogether. Lastly, the contributed margin is a valuable tool for forecasting and budgeting. By projecting future sales and estimating variable costs, businesses can forecast their contributed margin and plan accordingly. This helps in setting realistic sales targets and ensuring that the company remains on track to meet its financial goals. In conclusion, the contributed margin is a fundamental financial metric that provides insights into a company's profitability. By understanding and utilizing the contributed margin, businesses can make informed decisions that enhance their financial performance and overall success. Whether it's through optimizing product offerings, conducting break-even analyses, or planning for the future, the contributed margin serves as a critical indicator of a company's economic health.

在商业世界中，理解财务指标对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，它在评估公司提供的产品或服务的盈利能力方面发挥着重要作用。贡献边际是指销售收入超过总变动成本的部分。它本质上衡量的是在扣除与生产产品或提供服务相关的变动成本后，有多少资金可用于覆盖固定成本并贡献利润。为了说明这一概念，让我们考虑一家定制家具制造公司。假设该公司以200美元的价格销售一把椅子，而与生产这把椅子相关的变动成本（包括材料、人工和运输）为120美元。在这种情况下，贡献边际的计算方式如下：200美元（销售价格）- 120美元（变动成本）= 80美元。这80美元代表了可用于覆盖公司固定成本的金额，例如租金、永久员工的工资和水电费。理解贡献边际至关重要，原因有几个。首先，它帮助企业确定哪些产品更具盈利能力。通过分析每个产品的贡献边际，公司可以就定价、生产水平和营销工作做出战略决策。例如，如果定制家具公司发现某些类型的椅子具有更高的贡献边际，他们可能会决定将营销工作集中在那些高边际产品上，以最大化盈利能力。其次，贡献边际对于盈亏平衡分析至关重要。了解贡献边际使企业能够计算出需要销售多少单位才能覆盖固定成本。在我们的例子中，如果公司有1600美元的固定成本，他们可以通过将总固定成本除以每个单位的贡献边际来确定盈亏平衡点。因此，1600美元（固定成本）/ 80美元（每把椅子的贡献边际）= 20把椅子。这意味着公司必须至少销售20把椅子才能覆盖其固定成本并开始盈利。此外，贡献边际还可以帮助进行产品线决策。如果某个产品持续显示出较低或负的贡献边际，这可能表明该产品不值得继续生产。在这种情况下，公司可以提高生产效率以降低变动成本、提高销售价格或彻底停止该产品。最后，贡献边际是预测和预算的重要工具。通过预测未来销售和估计变动成本，企业可以预测其贡献边际并相应地进行规划。这有助于设定现实的销售目标，并确保公司保持在实现财务目标的轨道上。总之，贡献边际是一个基本的财务指标，为公司的盈利能力提供了洞察。通过理解和利用贡献边际，企业可以做出明智的决策，从而增强其财务表现和整体成功。无论是通过优化产品供应、进行盈亏平衡分析，还是为未来进行规划，贡献边际都是公司经济健康的重要指标。