Contribution margin income statement
Contribution margin income statement is income statement that organizes costs by behavior (variable costs or fixed costs) rather than by function; can only be used by internal management.
Definitions
According to Managerial Accounting by Braun, Tietz (5th edition),
- Contribution margin income statement. Income statement that organizes costs by behavior (variable costs or fixed costs) rather than by function; can only be used by internal management.