Difference between revisions of "Contribution margin"

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According to [[College Accounting: A Practical Approach by Slater (13th edition)‎]],
 
According to [[College Accounting: A Practical Approach by Slater (13th edition)‎]],
 
:[[Contribution margin]]. A department's net profit, used to cover indirect expenses.
 
:[[Contribution margin]]. A department's net profit, used to cover indirect expenses.
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According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]],
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[[Contribution margin]]. Total revenues minus total variable costs.
  
 
==Related concepts==
 
==Related concepts==
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*[[Principles of Accounting]].  
 
*[[Principles of Accounting]].  
  
[[Category: International Accounting]][[Category: Articles]]
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[[Category: International Accounting]][[Category: Articles]][[Category: Accounting]]

Revision as of 19:02, 9 July 2020

Contribution margin is a department's net profit, used to cover indirect expenses.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Contribution margin. A department's net profit, used to cover indirect expenses.

According to Cost Accounting by Horngren, Datar, Rajan (14th edition), Contribution margin. Total revenues minus total variable costs.

Related concepts

Related lectures