又称“边际收益”、“边际贡献”、“创利额”。是指产品销售收入减去以变动成本计算的产品成本后所剩可供抵偿固定成本并创造利润的数额,可按单位产品或企业各种产品计算。
解释如何计算加权单位产品贡献毛益。
Explain how to calculate a weighted average contribution margin per unit.
分析了利润标准在可行性决策中的局限性,提出了贡献毛益标准及企业盈利的充要条件。
Limitaions of profit standard in feasibility decision are analyzed and ample and necessary conditions for contribution margin standard and enterprise profit are put forward.
本文介绍了预测保本点的几种方法,着重对贡献毛益法、系数法进行详细的分析、说明、探讨,并对它们适用范围进行归纳汇总。
Several Methods of Calculation Break-Even Point are introduced in the paper, with detailed analysis, illustration and inquisition into Contribution Margin Method and coefficient Methed.
应用推荐