incremental contribution margin

简明释义

增量贡献差

英英释义

例句

1.The company's new marketing strategy is expected to increase the incremental contribution margin 增量贡献边际 by attracting more customers.

公司的新营销策略预计将通过吸引更多客户来增加增量贡献边际。

2.The incremental contribution margin 增量贡献边际 from the new service will help cover fixed costs.

新服务的增量贡献边际将有助于覆盖固定成本。

3.The management team reviewed the incremental contribution margin 增量贡献边际 of the latest campaign to assess its effectiveness.

管理团队审查了最新活动的增量贡献边际以评估其有效性。

4.Understanding the incremental contribution margin 增量贡献边际 allows businesses to make informed pricing decisions.

了解增量贡献边际使企业能够做出明智的定价决策。

5.By analyzing the incremental contribution margin 增量贡献边际, we can determine the profitability of each product line.

通过分析增量贡献边际，我们可以确定每条产品线的盈利能力。

作文

In the world of business and finance, understanding the various metrics that drive profitability is crucial. One such metric is the incremental contribution margin, which plays a significant role in decision-making processes. The incremental contribution margin refers to the additional profit generated from selling one more unit of a product or service after accounting for the variable costs associated with that unit. This concept is particularly important for businesses that are looking to optimize their pricing strategies and product offerings. To illustrate the importance of the incremental contribution margin, consider a company that manufactures widgets. Suppose the selling price of each widget is $10, and the variable cost associated with producing each widget is $6. The contribution margin per unit would be $4 ($10 selling price - $6 variable cost). Now, if the company decides to produce and sell an additional 100 widgets, the incremental contribution margin would be calculated based on this additional production. In this case, the incremental contribution margin for those 100 widgets would be $400 (100 units x $4 contribution margin per unit). Understanding the incremental contribution margin helps businesses assess whether it is worthwhile to increase production or offer discounts to boost sales. For instance, if the company is considering lowering the price of the widgets to $9 to increase sales volume, it needs to evaluate how this price change affects the incremental contribution margin. If the new variable cost remains at $6, the new contribution margin would be $3 ($9 selling price - $6 variable cost). In this scenario, the incremental contribution margin for the additional 100 widgets sold at the discounted price would be $300 (100 units x $3 contribution margin per unit), which is less than the original $400. This analysis illustrates that while increasing sales volume can be beneficial, it is essential to understand the implications on the incremental contribution margin. Businesses must weigh the potential increase in revenue against the decrease in profit per unit. Therefore, the incremental contribution margin serves as a vital tool for managers when making strategic decisions regarding pricing, production levels, and sales promotions. Moreover, the incremental contribution margin is not only useful for evaluating individual products but also for assessing overall business performance. Companies can analyze their product lines to identify which items contribute the most to profitability. By focusing on products with a higher incremental contribution margin, businesses can allocate resources more effectively and make informed decisions about product development and marketing strategies. In conclusion, the incremental contribution margin is a fundamental financial metric that provides valuable insights into the profitability of business operations. It helps companies make informed decisions about pricing, production, and resource allocation. By understanding the incremental contribution margin, businesses can enhance their profitability and ensure long-term success in a competitive marketplace.

在商业和金融的世界中，理解推动盈利能力的各种指标至关重要。其中一个关键指标是增量贡献边际，它在决策过程中扮演着重要角色。增量贡献边际指的是在考虑与该单位相关的可变成本后，销售额外一单位产品或服务所产生的额外利润。这个概念对于希望优化定价策略和产品提供的企业尤其重要。为了说明增量贡献边际的重要性，考虑一家制造小部件的公司。假设每个小部件的售价为10美元，生产每个小部件的可变成本为6美元。每单位的贡献边际将是4美元（10美元售价 - 6美元可变成本）。现在，如果公司决定再生产和销售100个小部件，那么增量贡献边际将基于这额外的生产进行计算。在这种情况下，这100个小部件的增量贡献边际将为400美元（100单位 x 每单位4美元的贡献边际）。理解增量贡献边际帮助企业评估增加生产或提供折扣以促进销售是否值得。例如，如果公司考虑将小部件的价格降低到9美元以增加销售量，它需要评估这一价格变化对增量贡献边际的影响。如果新的可变成本仍为6美元，则新的贡献边际将为3美元（9美元售价 - 6美元可变成本）。在这种情况下，以折扣价销售的额外100个小部件的增量贡献边际将为300美元（100单位 x 每单位3美元的贡献边际），这比原来的400美元少。这个分析表明，尽管增加销售量可能是有利的，但理解对增量贡献边际的影响至关重要。企业必须权衡潜在的收入增加与每单位利润减少之间的关系。因此，增量贡献边际作为管理者在制定关于定价、生产水平和促销活动的战略决策时的重要工具。此外，增量贡献边际不仅对评估单个产品有用，还可以用于评估整体业务表现。公司可以分析他们的产品线，以识别哪些项目对盈利能力贡献最大。通过关注具有更高增量贡献边际的产品，企业可以更有效地分配资源，并就产品开发和市场营销策略做出明智的决策。总之，增量贡献边际是一个基本的财务指标，提供了有关商业运营盈利能力的宝贵见解。它帮助公司在定价、生产和资源分配方面做出明智的决策。通过理解增量贡献边际，企业可以提高盈利能力，并确保在竞争激烈的市场中实现长期成功。