contribution costing

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• Contribution margin-based pricing — maximizes the profit derived from an individual product, based on the difference between the product s price and variable costs (the product s contribution margin per unit), and on one’s assumptions regarding the relationship between the… …   Wikipedia

• contribution income statement — The presentation of an income statement or profit and loss account using the marginal costing layout. In such a treatment the fixed costs are not charged to the individual products produced (as in absorption costing) but are treated as a… …   Accounting dictionary

• contribution income statement — The presentation of an income statement or profit and loss account using the marginal costing layout. In such a treatment the fixed costs are not charged to the individual products produced as in absorption costing but are treated as a deduction… …   Big dictionary of business and management

• contribution — 1) The amount that, under marginal costing principles, a given transaction produces to cover fixed overheads and to provide profit. The unit contribution is normally taken to be the selling price of a given unit of merchandise, less the variable… …   Big dictionary of business and management

• Direct costing — Vers les années 1960[1], dans le domaine de la comptabilité survient une rupture méthodologique dans le calcul des prix de revient et singulièrement dans le traitement et le reclassement des couts. Le direct costing, en introduisant la notion et… …   Wikipédia en Français

• Activity-based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… …   Wikipédia en Français

• Activity-based costing — L’activity based costing, ou méthode ABC, est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC …   Wikipédia en Français

• Activity Based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… …   Wikipédia en Français

• marginal costing — direct costing; = variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss …   Accounting dictionary

• marginal costing — direct costing; variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss… …   Big dictionary of business and management

• Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia