Contribution: Difference between revisions
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imported>Doug Williamson (Link with Contribution analysis page.) |
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When total contribution is equal to fixed costs, the activity will break even. | 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. | |||
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* [[Break even point]] | * [[Break even point]] | ||
* [[Contribution analysis]] | * [[Contribution analysis]] | ||
* [[Contribution margin]] | |||
* [[Contribution rate]] | |||
* [[Contributions]] | * [[Contributions]] | ||
* [[Fixed cost]] | * [[Fixed cost]] | ||
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* [[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.
