Understand the use of contribution margin analysis and other planning and decision making tools. 了解使用贡献利润分析和其他规划和决策工具。
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(CM)和增量成本分析。
Controllable income is the excess of contribution margin over fixed costs controlled by the profit center. 所谓可控收益就是利润中心的边际贡献(CM)扣除利润中心可控制的各项固定成本后的余额。
Contribution margin is the excess of revenue of the profit center over all variable costs of those sales. 边际贡献(CM)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。
Limitaions of profit standard in feasibility decision are analyzed and ample and necessary conditions for contribution margin standard and enterprise profit are put forward. 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。