[{"data":1,"prerenderedAt":32},["ShallowReactive",2],{"content:en:glosario:contribution-margin":3},{"frontmatter":4,"html":28,"locale":29,"section":30,"slug":31},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"formula":14,"cta":15,"faq":16,"related":23},"margen-de-contribucion","Contribution margin: what it is and how it works · Fibady","Contribution margin is what remains of revenue after variable costs: the part of each sale that contributes to covering fixed costs and generating profit.","Contribution margin","contribution margin","2026-09-03","santi","DefinedTerm",false,"Contribution margin = Revenue − Variable costs; Margin % = (Revenue − Variable costs) ÷ Revenue","See how Fibady calculates it in a demo",[17,20],{"q":18,"a":19},"Is contribution margin the same as gross margin?","Similar, but no. Gross margin deducts cost of sales; contribution margin deducts all variable costs, including commissions, logistics or payment fees.",{"q":21,"a":22},"How often is it calculated?","Monthly, and by business line, product or country when analytical accounting allows it.",[24,25,26,27],"\u002Fglossary\u002Fbreak-even","\u002Fglossary\u002Febitda","\u002Fglossary\u002Fanalytical-accounts","\u002Fproduct\u002Fdashboards-and-metrics","\u003Cp>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.\u003C\u002Fp>\n\u003Ch2 id=\"how-it-is-calculated\">How it is calculated\u003C\u002Fh2>\n\u003Cp>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.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>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.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>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.\u003C\u002Fp>\n","en","glosario","contribution-margin",1788520137287]