هذه الصفحة لم تُترجم بعد، وهي معروضة بـالإنجليزية.عرض النسخة الأصلية

المسرد

Contribution margin

تم التحديث في ٣ سبتمبر ٢٠٢٦بقلم سانتياغو فيليوني

الصيغة

Contribution margin = Revenue − Variable costs; Margin % = (Revenue − Variable costs) ÷ Revenue

Contribution margin is what remains of revenue after deducting variable costs. It is the part of each sale that contributes to covering fixed costs and, once they are covered, to generating profit.

How it is calculated

Contribution margin = Revenue − Variable costs. Contribution margin % = (Revenue − Variable costs) ÷ Revenue. It can be calculated per unit, per product, per business line or per entity.

Example with numbers

A business line invoices 500,000 a month. Its variable costs (raw materials 200,000, commissions 25,000, shipping 25,000) total 250,000. Contribution margin: 250,000, or 50%. If the group's fixed costs are 200,000, that line contributes 50,000 of profit.

How Fibady does it

With multi-dimension analytical accounts, each variable cost is tagged by product, country or channel, and the unlimited-level P&L shows contribution margin by each dimension. Dynamic metrics link the margin to operating data from Google Sheets, such as units sold.

محتوى ذو صلة

الأسئلة الشائعة

Similar, but no. Gross margin deducts cost of sales; contribution margin deducts all variable costs, including commissions, logistics or payment fees.

تريد رؤيته بأرقامك؟

خلال ٣٠ دقيقة نربط نظام تخطيط الموارد الخاص بك أو ملفًا تجريبيًا وترى مجموعتك موحّدة. لا شيء للتثبيت، ولا التزام.