Segment margin
Revision as of 18:52, 16 July 2020 by EshwaN (talk | contribs) (Created page with "Segment margin is the income resulting from subtracting only the direct fixed costs of a segment from its contribution margin. The segment margin contains no allocation of...")
Segment margin is the income resulting from subtracting only the direct fixed costs of a segment from its contribution margin. The segment margin contains no allocation of common fixed costs.
Definitions
According to Managerial Accounting by Braun, Tietz (5th edition),
- Segment margin. The income resulting from subtracting only the direct fixed costs of a segment from its contribution margin. The segment margin contains no allocation of common fixed costs.
