marginal contribution

См. также в других словарях:

• Маржинальная прибыль (CONTRIBUTION MARGIN, MARGINAL CONTRIBUTION)  — Разность между доходом от реализации и переменными затратами. Для достижения точки безубыточности маржинальная прибыль должна покрыть постоянные затраты. См. также Доля маржинальной прибыли (Contribution Margin Ratio); Маржинальная прибыль на… …   Словарь терминов по управленческому учету

• contribution — margin The additional profit that will be earned by an organization when the breakeven point production has been exceeded. The unit contribution is the difference between the unit selling price of a product and its marginal cost of production.… …   Accounting dictionary

• Marginal product of labor — In economics, the marginal product of labor also known as MPL or MPN is the change in output from hiring one additional unit of labor. It is the increase in output added by the last unit of labor.[1] Ceteris paribus that no other inputs to… …   Wikipedia

• Marginal utility — In economics, the marginal utility of a good or service is the utility gained (or lost) from an increase (or decrease) in the consumption of that good or service. Economists sometimes speak of a law of diminishing marginal utility, meaning that… …   Wikipedia

• Marginal cost — A typical marginal cost curve with marginal revenue overlaid In economics and finance, marginal cost is the change in total cost that arises when the quantity produced changes by one unit. That is, it is the cost of producing one more unit of a… …   Wikipedia

• Marginal — Incremental. The New York Times Financial Glossary * * * marginal mar‧gin‧al [ˈmɑːdʒnl ǁ ˈmɑːr ] adjective 1. a marginal change, increase, fall etc is very small, and not enough to make an important difference: • The country s unemployment rate …   Financial and business terms

• marginal — Incremental. Bloomberg Financial Dictionary * * * marginal mar‧gin‧al [ˈmɑːdʒnl ǁ ˈmɑːr ] adjective 1. a marginal change, increase, fall etc is very small, and not enough to make an important difference: • The country s unemployment rate… …   Financial and business terms

• 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

• Contribution margin — Decomposing Sales as Contribution plus Variable Costs. In the *****Cost Volume Profit Analysis model, costs are linear in volume. In cost volume profit analysis, a form of management accounting, contribution margin is the marginal profit per unit …   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