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Unit selling price minus its variable cost
Contribution margin (CM), or dollar contribution per unit, is the selling price per unit minus the variable cost per unit. "Contribution" represents the
Contribution_margin
Equality of costs and revenues
\left(P-V\right)} , is of interest in its own right, and is called the Unit Contribution Margin (C): it is the marginal profit per unit, or alternatively the portion
Break-even_point
Procedures to optimize practices in cost efficient ways
show its contribution margin: CONTRIBUTION MARGIN RATIO The contribution margin can also be expressed as a percentage. The contribution margin ratio, which
Cost_accounting
Topics referred to by the same term
Contribution (law), an agreement between defendants in a suit to apportion liability Contributions, a vital goal of fundraising Contribution margin,
Contribution
Topics referred to by the same term
type of financial collateral used to cover credit risk Contribution margin Gross margin Margin (machine learning), the distance between a decision boundary
Margin
Measure of how revenue growth translates into growth in operating income
quantity). Alternatively, as Contribution Margin Ratio over Operating Margin: DOL = Contribution Margin Ratio Operating Margin {\displaystyle {\text{DOL}}={\frac
Operating_leverage
Ratio of operating income to net sales
In business, operating margin—also known as operating income margin, operating profit margin, EBIT margin and return on sales (ROS) - is the ratio of operating
Operating_margin
is required for the generation of the contribution margin: Relative Contribution (rCP) = Product's Contribution to Profit/Production factor If there is
Contribution profit-based pricing
Contribution_profit-based_pricing
Cost accounting model
X\\&=\left(C+V\right)\times X\\&=C\times X+V\times X\end{aligned}}} where C = Unit Contribution (Margin) Subtracting variable costs from both costs and sales yields the
Cost–volume–profit_analysis
Total sales value over a given time period
as GMV does not include costs involved and returns of products. Contribution margin Investopedia Staff (2008-11-01). "Gross Merchandise Value". Investopedia
Gross_merchandise_volume
computed using contribution margin similarly to break-even point: Target Income Sales (in Units) = Fixed Costs + Target Income Unit Contribution Target Income
Target_income_sales
Marketing concept
5.0. If the incremental contribution margin for that $500,000 in revenue is 60%, then the margin ROMI (the incremental margin for $100,000 of marketing
Return on marketing investment
Return_on_marketing_investment
Point of balance at which neither a profit nor a loss is made
the break-even point is equal to the fixed costs divided by the contribution margin per unit. The break-even point is achieved when the generated profits
Break-even
Marketing concept
for good. The CLV model has only three parameters: (1) constant margin (contribution after deducting variable costs including retention spending) per
Customer_lifetime_value
Design of a menu to maximize restaurant profits
M.; Ashley, Robert A.; Quain, William (1 July 1997). "Using the contribution margin aspect of menu engineering to enhance financial results". International
Menu_engineering
Approach to selling a product or service
For example, if a product's price is $10, and the contribution margin (also known as the profit margin) is 30 percent, then the price will be set at $10
Pricing_strategy
German costing methodology
with the particular output. Proportional costs provide the first contribution margin level that supports short-term decisions and once proportional costs
Grenzplankostenrechnung
Dynamically setting the price for items, to maximize profits
his target selling velocity in units per day. Algorithmic trading Contribution margin Price optimization software Pricing Tacit collusion Yield management
Algorithmic_pricing
Accounting measure of a company's profitability
said it would have made were it not for the hit caused by 'missing contribution margin and cost absorption reduced by direct financial state support received
Earnings before interest, taxes, depreciation and amortization
Earnings_before_interest,_taxes,_depreciation_and_amortization
Topics referred to by the same term
manufacturer, a company that manufactures items for other companies Contribution margin, a measure in management accounting Cypro-Minoan syllabary, a form
CM
Outline to execute a marketing objective
development, branding; product portfolio analysis: BCG analysis, contribution margin analysis, GE multifactorial analysis, quality function deployment)
Marketing_plan
Business with fewer employees or revenue
of contribution margin (sales minus variable costs). To break even, the business must be able to reach a level of sales where the contribution margin equals
Small_business
Topics referred to by the same term
system cm2 (square centimetre) CM2, a group of meteorites A type of contribution margin Connection Machine-2, a super computer Corby CM-2 Starlet, an amateur-built
CM2
Sum of marginal costs over all units produced
curve Cost driver Semi variable cost Total cost Total revenue share Contribution margin Garrison, Noreen, Brewer. Ch 2 - Managerial Accounting and Costs
Variable_cost
Products that are sold quickly and at a relatively low cost
Rapid consumption From the marketer perspective High volumes Low contribution margins Extensive distribution High inventory turnover Between 2009 and 2023
Fast-moving_consumer_goods
American accounting scholar
Horngren, C. T., Boer, G., Ferrara, W. L., & Robinson, M. A. (1990). "Contribution margin analysis: no longer relevant/strategic cost management: the new paradigm
Charles_Thomas_Horngren
Mobile Virtual Network Operator
phone providers if the EU roaming requirements lead to negative contribution margins that threaten their existence and thus endanger the sustainability
Spusu
Halting output when costs are excessive
(2004) p. 105. Perloff, J:2008 page 266. Landsburg, S (2002) p. 230. Contribution margin Profit maximization Sunk costs Bade, R and M. Parkin, 2009. Foundations
Shutdown_(economics)
Type of marketing
and loyal than normal customers. Referred customers had a higher contribution margin, a higher retention rate and were more valuable overall in both the
Referral_marketing
Revenue ($) = 100 * [ { Fixed Costs ($) + Target Profits ($) } / Contribution Margin (%) ] As of July 29, 2011, this article is derived in whole or in
Profit-based_sales_targets
Integrated business management process
service versus inventory) and end results (such as gross profit and contribution margins). Many authors, including Patrick Bower have written on how S&OP
Sales_and_operations_planning
Marketing term
as a simple index measuring dollars of revenue (or market share, contribution margin, or other outputs) for every dollar of marketing spent. It is best
Marketing_effectiveness
spread including emission costs for greenhouse gases, which is a contribution margin calculated from fuel costs, emission costs and revenues from electricity
COGIX
Process of determining what a company will receive in exchange for its products
price difference Bait pricing Base point pricing Congestion pricing Contribution margin Cost the limit of price Demand-based pricing Distribution Drip pricing
Pricing
Anticompetitive agreement to control prices
2016. Tsui, Tat Chee (April 2011). "Interstate Comparison – Use of Contribution Margin in Determination of Price Fixing". Pace International Law Review
Price_fixing
American author, academic, accountant
is an excess of cost over revenue, total revenue, total cost, or contribution margin. In his research paper 'Classificatory Smoothing and Alternative
Joshua_Ronen
Indian nonprofit
the project and the balance is met by way of subsidy / promoter contribution / margin money. This is an exclusive scheme for economic development of Scheduled
National Scheduled Tribes Finance and Development Corporation
National_Scheduled_Tribes_Finance_and_Development_Corporation
Intelligence of machines
greatest Jeopardy! champions, Brad Rutter and Ken Jennings, by a significant margin. In March 2016, AlphaGo won 4 out of 5 games of Go in a match with Go champion
Artificial_intelligence
Set of constraints conceptualised as a border
final product can thus be considered as a contribution of the various inputs and values derived by each. Margin squeeze is a pricing strategy implemented
Margin_(economics)
Business simulation video game
the performances of the players. The team that has the highest net contribution margin or share price index (depends on the admin setting) would be considered
Markstrat
Graph of the frequency response of a control system
graphical design technique of the Bode plots to show the gain margin and phase margin required to maintain stability under variations in circuit characteristics
Bode_plot
Marketing discipline
A business must decide between optimizing prices, total sales, contribution margins, or even customer lifetime values. Secondly, the business must decide
Revenue_management
Management accounting theory
responsiveness for operational modeling; Support for a multi-level, contribution margin-based profit & loss statement that supports managerial decision-making
Resource consumption accounting
Resource_consumption_accounting
Brazilian footballer (born 1992)
South American Footballer of the Year award for the first time, by a record margin. The 2012 season was arguably Neymar's finest with Santos. Early in the
Neymar
Island country in Southeast Asia
their brothels as well as rented apartments and hostels for higher profit margins when they get a cut from customers. In response, amendments were made to
Singapore
Indian actress and politician (born 1948)
Award and in 2019 a Filmfare Special Award for 50 Years of Outstanding Contribution to Cinema. Malini was honoured with the Padma Shri in 2000, the fourth-highest
Hema_Malini
Association football club in Edinburgh, Scotland
Tynecastle would be a league decider. Kilmarnock needed to win by a two-goal margin to take the title. Hearts entered the game as favourites with both a statistical
Heart_of_Midlothian_F.C.
Austrian and American actor and Governor of California (born 1947)
re-election with 56.0% of the vote compared with 38.9% for Angelides, a margin of well over 1 million votes. Around this time, many commentators saw Schwarzenegger
Arnold_Schwarzenegger
\over ETC-PTC}\end{aligned}}} where TPCM is the total project contribution margin from all sources, OC is opportunity cost, CW is cannibalization worth
Devaux's Index of Project Performance
Devaux's_Index_of_Project_Performance
Protecting economic value by managing risk exposure
business-operations, management focuses on their break even dynamics, safety margins, contribution margin and operating leverage; along with the corresponding monitoring
Financial_risk_management
Prime Minister of the United Kingdom from 1979 to 1990
first round of votes, Thatcher fell four votes short of the required 15% margin to win the contest outright. Her fall has been characterised as "a rare
Margaret_Thatcher
President of the United States from 1977 to 1981
support among black voters in states decided by close margins. In Ohio and Wisconsin, where the margin between Carter and Ford was under two points, the black
Jimmy_Carter
Portuguese football manager (born 1963)
trophy. Despite his domestic successes in winning the Scudetto by a 10-point margin, Mourinho's first season in Italy was viewed as disappointing by some Inter
José_Mourinho
Risk assessment ratio in toxicology
In toxicology, the margin of exposure (or MOE) of a substance is the ratio of its no-observed-adverse-effect level to its theoretical, predicted, or estimated
Margin_of_exposure
Measure of the profitability of a business venture
to non-operating income and then subtracting off taxes. The net profit margin percentage is a related ratio. This figure is calculated by dividing net
Net_income
Country in Central Europe
retake control of immigration, defeating the motion by a roughly 63%–37% margin. On 9 February 2014, 50.3% of Swiss voters approved a ballot initiative
Switzerland
Head of state and government of the United States
results. See List of United States presidential elections by popular vote margin. Republican Abraham Lincoln was elected for a second term as part of the
President of the United States
President_of_the_United_States
American actor and author (born 1960)
Burlesque (2010), Easy A (2010), Captain America: The First Avenger (2011), Margin Call (2011), The Hunger Games film series (2012–2015), Transformers films
Stanley_Tucci
British Labour Co-op politician
election, where he lost to the Conservative incumbent Simon Burns by a margin of 18,250 votes. He then stood for Essex Police and Crime Commissioner in
Chris_Vince
the margin of error. In every swing state, Trump outperformed his final polling numbers by approximately 3%, which is in line with a typical margin of
2024 United States presidential election
2024_United_States_presidential_election
Most populous city in the United States
has by a wide margin the highest residential rents of any American city; while New York County (Manhattan) is by a significant margin the most expensive
New_York_City
Argentine footballer (born 1987)
international football (61), most goal contributions in the FIFA World Cup (21), and most goal contributions in the Copa América (32). Messi has scored
Lionel_Messi
American minister and civil rights activist (1929–1968)
Retrieved August 22, 2012. King began writing the letter on newspaper margins and continued on bits of paper brought by friends. "The Great Society:
Martin_Luther_King_Jr.
Geographical region in the Pacific Ocean
the Ryukyu Islands, and the Japanese archipelago, which are all on the margins of Asia, as well as the Aleutian Islands and other Alaskan or Canadian
Oceania
Indian actress and former Chief Minister of Tamil Nadu (1948–2016)
contested a bye-poll to the Andipatti constituency, which she won by a handsome margin in February 2002. Subsequently, on 2 March 2002, Jayalalithaa returned as
J._Jayalalithaa
Country in South Asia
highly diverse. Settled life emerged on the subcontinent in the western margins of the Indus river basin 9,000 years ago, evolving gradually into the Indus
India
British politician (born 1983)
general election, Streeting retained his Ilford North constituency by a margin of only 528 votes following a challenge by independent British-Palestinian
Wes_Streeting
Earth's highest mountain
accumulated within the continental shelf of the northern passive continental margin of India before it collided with Asia. The Cenozoic collision of India with
Mount_Everest
Overview of and topical guide to marketing
product Product portfolio B.C.G. Analysis G.E. Multi Factoral analysis Contribution margin analysis Product bundling Utility Innovation and new product development
Outline_of_marketing
Aspect of culture
Arab Detroit: From Margin to Mainstream is a book published by Wayne State University Press in 2000, edited by Nabeel Abraham and Andrew Shryock. It discusses
Arab_Detroit
Video game distribution platform
market for downloaded PC games and that Steam offered game producers gross margins of 70% of the purchase price, compared with 30% at retail. Steam has been
Steam_(service)
American multinational technology company
chart. Newer models selling at higher price points offered higher profit margin, and appeared to not affect total sales as power users snapped up every
Apple_Inc.
British politician (born 1970)
Burnham had previously beaten Spencer in the 2024 mayoral election by a margin of 375,000 votes. Labour Party's poor performance in the 2026 local elections
Andy_Burnham
Indian journalist and politician (born 1955)
Sabha. In 2015, Dasgupta was conferred with the Padma Bhushan for his contribution to literature and education. Dasgupta was born into a Bengali Baidya
Swapan_Dasgupta
economic growth has consistently outperformed China every year by a large margin and stays among fastest growing major economy in the world according to
Economy_of_India
Global stock market crash
system of margins and margin calls plus a Guarantee Corporation backed by a guarantee fund. Although on paper the Hong Kong exchange's margin requirements
Black_Monday_(1987)
Country in South Asia
Balochistan and much of Khyber Pakhtunkhwa lie along its north-western margin. Northern areas of Pakistan, including Azad Kashmir, lie along the northern
Pakistan
Retirement pension benefit funds
their employee's wages. Currently, the mandatory minimum "guarantee" contribution is set at 12%, having increased from 11.5% on 1 July 2025. The superannuation
Superannuation_in_Australia
Group of crustaceans
possesses lateral margins." "The sternites are fused into a wide sternal plastron which possesses a distinct emargination on its posterior margin." "The pleon
Crab
American media mogul (1938–2026)
skippered by Noel Robins, in a four-race sweep. Courageous' greatest winning margin out of all four races was 2 minutes and 23 seconds. In the 1979 Fastnet
Ted_Turner
Prime Minister of Australia since 2022
six-point swing against Labor, Albanese was elected with a comfortable 16-point margin. In his maiden speech to the House of Representatives, Albanese spoke about
Anthony_Albanese
Indian politician, political strategist and sports administrator
defeating the nearest rival Karthik Mohan of the Dravida Munnetra Kazhagam by a margin of 17,302 votes. Arjuna is married to Daisy Martin, daughter of lottery
Aadhav_Arjuna
1955–1975 war in Southeast Asia
in Saigon. His American advisors had recommended a more modest winning margin of 60–70%. Diệm, however, viewed the election as a test of authority. He
Vietnam_War
Emperor of Japan from 1926 to 1989
thought we could achieve a draw with the US, or at best win by a six to four margin; but total victory was nearly impossible ... When the war actually began
Hirohito
Indian politician (born 1953)
Anna University conferred upon Stalin an honorary doctorate for his contributions to governance and community development. The Kentucky Colonel Award
M._K._Stalin
President of the United States from 1993 to 2001
received 77% of the vote in 1972, defeated Clinton by only a 52% to 48% margin. In 1976, Clinton ran for Arkansas attorney general. Defeating the secretary
Bill_Clinton
Standard gross margins or SGMs enable the classification of farms according to the type of enterprises on the farm and their relative contribution to overall
Farm_Structure_Survey
Country in South America
succeeded Lula after winning election in 2010 and again in 2014 by narrow margins. Rousseff was impeached by the Brazilian Congress in 2016, halfway into
Brazil
Prominent rivalry in Scottish football
between the clubs and Celtic won all four league titles by significant margins (never less than 15 points). The rivalry resumed in earnest by way of six
Old_Firm
South African system of racial segregation
racial and gender discrimination while being politically pushed to the margins. Scholar Judith Nolde has argued that, in general, the discriminatory system
Apartheid
Largest city in Turkey
Mayor, former Prime Minister Binali Yıldırım, was defeated by a very narrow margin by the Republican People's Party candidate Ekrem İmamoğlu. İmamoğlu won
Istanbul
Political philosophy emphasising social ownership of production
202. Todorova, Maria (2020). The Lost World of Socialists at Europe's Margins: Imagining Utopia, 1870s–1920s (hardcover ed.). London: Bloomsbury Academic
Socialism
Fictional character in the Chinese classical novel Water Margin
Yang Zhi is a fictional character in Water Margin, one of the Classic Chinese Novels. Nicknamed "Blue-faced Beast", he ranks 17th among the 36 Heavenly
Yang_Zhi_(Water_Margin)
American comedian, writer and television host (born 1964)
website, and according to poll results, "truthiness" won by a five-to-one margin. In June 2006, after speaking at the school's commencement ceremony, Colbert
Stephen_Colbert
Tabular arrangement of the chemical elements
to the Madelung rule, as shown in the accompanying sequence in the left margin (read from top to bottom, left to right). The experimentally determined
Periodic_table
American politician (born 1952)
in every public poll of the race, Collins defeated Gideon by a decisive margin. In 2009, Collins was called one of "the last survivors of a once common
Susan_Collins
Australian actor and director (born 1969)
films, including, Restaurant (1998), The Devil Wears Prada (2006), and Margin Call (2011). Simon Lucas Baker was born on 30 July 1969 in Launceston, Tasmania
Simon_Baker
Chief Minister of West Bengal from 2011 to 2026
Kolkata Municipal Corporation by a margin of 62 seats. TMC also won Bidhan Nagar Corporation by a seven-seat margin. In 2011, Banerjee won a sweeping majority
Mamata_Banerjee
Collection of indo-European peoples sharing Celtic languages and cultural practices
would mean that Tartessian is the earliest attested trace of Celtic by a margin of more than a century. In Germany by the late Bronze Age, the Urnfield
Celts
Personality disorder
associated with BPD, such as impulsive aggression; with the genetic contribution to behavior from serotonin-related genes appearing to be modest. A study
Borderline personality disorder
Borderline_personality_disorder
CONTRIBUTION MARGIN
CONTRIBUTION MARGIN
Biblical
who possesses contrition
Boy/Male
Gujarati, Indian, Kannada, Punjabi, Sikh
Margin; Limit
Biblical
bitter contrition
Boy/Male
Hindu
Margin, Limit, Light
Biblical
bitter contrition, without judgment
Biblical
the ears of Tabor; the ears of purity or contrition
Biblical
contrition; bitter; bruising;dedicated to Mars, a little man or bitter bruising;
Boy/Male
Biblical Hebrew
Contrition, bitter, bruising'.
Boy/Male
Biblical
Bitter contrition, without judgment.
Boy/Male
Biblical
The ears of Tabor; the ears of purity or contrition.
Surname or Lastname
English
English : patronymic from Reeve.English : topographic name for someone who lived on the margin of a wood, from a misdivision of the Middle English phrase atter eves ‘at the edge’ (Old English æt þære efese).
Boy/Male
Sikh
Margin, Limit, Light
Girl/Female
Biblical American English Hebrew Latin
Who possesses contrition.
Boy/Male
Tamil
Contribution of God
Girl/Female
Biblical
Bitter contrition.
Surname or Lastname
English
English : from the Middle English personal name Rand(e), a short form of any of the various Germanic compound personal names with the first element rand ‘(shield) rim’, as for example Randolph.English : topographic name for someone who lived on the margin of a settlement or on the bank of a river (from Old English rand ‘rim’, used in a topographical sense), or a habitational name from a place named with this word, as for example Rand in Lincolnshire and Rand Grange in North Yorkshire.German : from a short form of any of the various compound names formed with rand- ‘rim’. Compare 1.German : topographic name from Middle High German, Middle Low German rand, rant ‘edge’, ‘rim’.
Boy/Male
Tamil
Margin, Limit, Light
Boy/Male
Hindu
Contribution of God
Surname or Lastname
English
English : variant of Raine.German : topographic name from Middle High German rein ‘margin’, ‘boundary’, or a habitational name from a place in Bavaria named with this word.
Boy/Male
Gujarati, Hindu, Indian, Kannada, Malayalam, Marathi, Sanskrit
Writings; Contribution; Document; Article
CONTRIBUTION MARGIN
CONTRIBUTION MARGIN
Boy/Male
American, Australian, British, Chinese, English, Hebrew
God Remembers; Variant of Zachariah and Zachary
Boy/Male
Hindu
A Jain saint, Lord Vishnu
Boy/Male
Tamil
Bhargavan | பாரà¯à®•à®µà®¨
Name of deity in ahobilam ap
Boy/Male
Indian, Punjabi, Sikh
World; Awake
Girl/Female
Hindu, Indian
Diamond
Girl/Female
Tamil
Kala Devi | கலா தேவீ
Art, Phases of Moon
Boy/Male
Hindu, Indian, Sanskrit
Pure Planets; Waxing Moon; Jupiter and Mercury
Boy/Male
Tamil
Kaditula | கதிதà¯à®²à®¾
Sword
Boy/Male
Hindu, Indian
Creator of Living Beings; Heavenly Builder
Boy/Male
Indian, Punjabi, Sikh
Safeguard of Honour
CONTRIBUTION MARGIN
CONTRIBUTION MARGIN
CONTRIBUTION MARGIN
CONTRIBUTION MARGIN
CONTRIBUTION MARGIN
n.
An irregular and arbitrary imposition or tax leved on the people of a town or country.
n.
Payment, by each of several jointly liable, of a share in a loss suffered or an amount paid by one of their number for the common benefit.
a.
Tributary; contributing.
n.
The act of contributing.
a.
Conducive; tending; contributing.
a.
Pertaining to, or furnishing, a contribution.
a.
Brought together; contributed; done by contributions.
n.
Agreement or consent, implying aid or contribution of power or influence; cooperation.
a.
Not contributing.
a.
Contributing to tillage.
a.
Contributing to the same stock or purpose; promoting the same end; bringing assistance to some joint design, or increase to some common stock; contributive.
n.
That which is contributed; -- either the portion which an individual furnishes to the common stock, or the whole which is formed by the gifts of individuals.
n.
A charitable contribution; a collection.
n.
The state of being contrite; deep sorrow and repentance for sin, because sin is displeasing to God; humble penitence; through repentance.
a.
Subsisting on alms or charitable contributions.
n.
A contribution or a tax for paving streets or highways.
a.
Tending to advance or promote; contributive.
n.
Contrition; as, brokenness of heart.
p. pr. & vb. n.
of Contribute
a.
Contributing, or tending to contribute.