Contribution: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add pensions definition. Source: Contributions page.) |
(Expand first definition.) |
||
| (7 intermediate revisions by 2 users not shown) | |||
| Line 1: | Line 1: | ||
1. '' | 1. ''Cost and management accounting.'' | ||
In cost and management accounting, total contribution is Revenues less Variable costs. | |||
It is the contribution to covering fixed costs. | |||
2. '' | When total contribution is equal to fixed costs, the activity will break even. | ||
All other things being equal, the greater the expected contribution, the more attractive the proposal. | |||
2. ''Cost and management accounting.'' | |||
Contribution per unit is the surplus that arises from producing and selling one unit of production. | Contribution per unit is the surplus that arises from producing and selling one unit of production. | ||
| Line 16: | Line 23: | ||
== See also == | == See also == | ||
* [[Break even point]] | * [[Break even point]] | ||
* [[Contribution analysis]] | |||
* [[Contribution margin]] | |||
* [[Contribution rate]] | |||
* [[Contributions]] | * [[Contributions]] | ||
* [[Fixed cost]] | * [[Fixed cost]] | ||
* [[Limiting factor]] | |||
* [[Management accounting]] | * [[Management accounting]] | ||
* [[Margin of safety]] | * [[Margin of safety]] | ||
* [[Rate of return]] | |||
* [[Scarce resource analysis]] | |||
* [[Variable cost]] | * [[Variable cost]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Identify_and_assess_risks]] | |||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
Latest revision as of 14:29, 27 April 2025
1. Cost and management accounting.
In cost and management accounting, total contribution is Revenues less Variable costs.
It is the contribution to covering fixed costs.
When total contribution is equal to fixed costs, the activity will break even.
All other things being equal, the greater the expected contribution, the more attractive the proposal.
2. Cost and management accounting.
Contribution per unit is the surplus that arises from producing and selling one unit of production.
3. Pensions.
A payment made into an occupational pension scheme by the employer or the employee.
