The application of the contribution margin means in a short time on the enterprise production and management decision-making;
边际贡献法在企业短期生产经营决策中的应用
In this paper, the concept of marginal contribution is used to support the profit analysis and product decision of both state-run enterprises and joint ventures.
本文结合国有、合资服装工厂成本管理的现状,将边际贡献法应用于服装生产的盈亏分析和决策之中,提出以边际贡献率的大小,作为确定产品盈亏和是否投产的依据。
Then contribution can be calculated as following...
边际贡献计算如下…
Generally, the contribution is positive. It can be expressed in total, per unit and percent.
一般说来,边际贡献是正数,它可以表示为贡献总额、单位边际贡献和边际贡献率。
If the fixed cost is less than the contribution, it is profit; if the fixed cost is greater than the contribution, it is loss.
如果固定成本小于边际贡献,这就是利润,如果固定成本大于边际贡献,这就是亏损。
The contribution is the residual of sales revenue after recovering the variable costs.
边际贡献是销售收入补偿变动成本之后的余额。
The contribution margin realized for the entire company is $5 per unit.
整个公司实现的每单位边际贡献为5美元。
In terms of units, Break-even point = fixed costs/contribution per unit
以数量表示：均衡点=固定成本／单位边际贡献
The application of the contribution margin means in a short time on the enterprise production and management decision-making;
边际贡献法在企业短期生产经营决策中的应用
APPLICATION OF BPR METHOD IN MAKINGMANAGEMENT POLICY IN ENTERPRISES;
边际贡献法在企业生产经营决策中的应用
The contribution can be also expressed as 4% of sales revenue or sales price.
边际贡献也可以表示为销售收入或销售价格的4％。
Two popular ways to perform CVP analysis are the equation ap- proach and the contribution margin approach.
进行本量利分析的两种常用方法上是公式法和边际贡献法。
And those developing growth strategies will use contribution margin and incremental costing analyses.
而那些开发增长战略的分析师会运用边际贡献和增量成本分析。
If the profit target of 1992 is $20, and other factors remain unchanged, we can work out the contribution needed as following...
假如1992年的利润目标是20美元,其他因素保持不变,我们可以计算出所需的边际贡献…
The letter "C"in the first equation refer to "contribution". It means the difference between sales revenue and variable costs.
第一个等式中的"C"是指边际贡献,它是指销售收入和变动成本之间的差额。
In our example, if Division A refuses to meet the $20 price, then both it and the company as a whole will lose $5 per unit in potential contribution margin.
在例中,如A部门拒绝20美元的价格,则其本身与公司整体都将损失5美元的边际贡献。
But when we look at Exhibit 21-3, this alternative would reduce the contribution margin for the alternative would reduce the contribution margin for the company as a whole by $10 per year.
但是我们从表20-3可以看出,这个方案将使企业整体每年丧失边际贡献10美元。
Often, profit centers are evaluated by means of contribution margin income statements, in terms of meeting revenues and costs objectives.
通常利用边际贡献报表,根据是否达到收入和成本的目标来衡量利润中心的绩效。
Contribution margin is the excess of revenue of the profit center over all variable costs of those sales.
边际贡献是指利润中心的销售收入减去售出产品的全部变动成本后的余额。
It shows that by adding the fixed costs to the profit (or subtracting the loss) we can work out the contribution.
这表明将固定成本加到利润上(或从亏损中减掉)可以计算出边际贡献。