Difference between revisions of "Contribution margin per unit"
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| − | [[Contribution margin per unit]] | + | [[Contribution margin per unit]] is selling price minus the variable cost per unit. |
==Definitions== | ==Definitions== | ||
According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | ||
:[[Contribution margin per unit]]. Selling price minus the variable cost per unit. | :[[Contribution margin per unit]]. Selling price minus the variable cost per unit. | ||
| + | According to [[Managerial Accounting by Braun, Tietz (5th edition)]], | ||
| + | :[[Contribution margin per unit]]. The excess of the unit sales price over the variable cost per unit; also called unit contribution margin. | ||
[[Category: Accounting]][[Category:Articles]] | [[Category: Accounting]][[Category:Articles]] | ||
Latest revision as of 11:58, 14 July 2020
Contribution margin per unit is selling price minus the variable cost per unit.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Contribution margin per unit. Selling price minus the variable cost per unit.
According to Managerial Accounting by Braun, Tietz (5th edition),
- Contribution margin per unit. The excess of the unit sales price over the variable cost per unit; also called unit contribution margin.
