Principles of Managerial Accounting · 免费预览
单位边际贡献、边际贡献率和边际贡献总额
边际贡献，即售价与可变成本之间的差额，是本量利分析的核心动力。它可以按单位、以比率和总额三种方式计量，用以说明每笔销售如何逐步抵减固定成本。
1. The profit engine defined
The profit engine defined
2. Three measures of the same engine
Three measures of the same engine
3. The income statement regrouped
The income statement regrouped
4. Why contribution beats gross margin
Why contribution beats gross margin
5. Unit contribution margin
A product sells for 50 dollars with variable costs of 30 dollars per unit. Compute unit contribution margin.
6. Contribution margin ratio
With a 20 dollar unit margin on a 50 dollar price, compute the contribution margin ratio.
7. Total contribution margin
Unit contribution margin is 20 dollars and 2,000 units sell. Compute total contribution margin.
8. Regrouped income statement order
In a contribution margin income statement, which line appears immediately after sales?
9. Contribution margin ratio formula
Contribution margin ratio equals unit contribution margin divided by selling ____. One word.
10. Net operating income formula
Operating income equals total contribution margin minus ____ costs. One word.