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  2. Target income sales - Wikipedia

    en.wikipedia.org/wiki/Target_Income_Sales

    Target income sales can be computed as the point where Contribution equals Fixed Costs plus Target Income. In cost accounting , target income sales are the sales necessary to achieve a given target income (or targeted income ).

  3. Contribution margin - Wikipedia

    en.wikipedia.org/wiki/Contribution_margin

    For example, if the price is $10 and the unit variable cost is $2, then the unit contribution margin is $8, and the contribution margin ratio is $8/$10 = 80%. Profit and Loss as Contribution minus Fixed Costs. Contribution margin can be thought of as the fraction of sales that contributes to the offset of fixed costs.

  4. Break-even point - Wikipedia

    en.wikipedia.org/wiki/Break_even_analysis

    The Break-Even Point can alternatively be computed as the point where Contribution equals Fixed Costs. The quantity, (), is of interest in its own right, and is called the Unit Contribution Margin (C): it is the marginal profit per unit, or alternatively the portion of each sale that contributes to Fixed Costs. Thus the break-even point can be ...

  5. What is contribution margin? - AOL

    www.aol.com/finance/contribution-margin...

    Contribution margin is used to help measure product profitability. Business owners generally use the contribution margin ratio on a per-product basis to determine the portion of sales generated ...

  6. Percentage in point - Wikipedia

    en.wikipedia.org/wiki/Percentage_in_point

    By using Pip, traders can easily understand and discuss price movements, calculate profits and losses [2], and manage risks more effectively. The major currencies (except the Japanese yen) are traditionally priced to four decimal places, and a pip is one unit of the fourth decimal place: for dollar currencies this is to 1/100 of a cent. For the ...

  7. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    Following a matching principle of matching a portion of sales against variable costs, one can decompose sales as contribution plus variable costs, where contribution is "what's left after deducting variable costs". One can think of contribution as "the marginal contribution of a unit to the profit", or "contribution towards offsetting fixed costs".

  8. Contribution margin-based pricing - Wikipedia

    en.wikipedia.org/wiki/Contribution_margin-based...

    Contribution margin-based pricing is a pricing strategy which works without any mention of gross margin percentages. (German:Deckungsbeitrag) It maximizes the profit derived from a company's assortment, based on the difference between a product's price and variable costs (the product's contribution margin per unit), and on one's assumptions regarding the relationship between the product's ...

  9. Profit-based sales targets - Wikipedia

    en.wikipedia.org/wiki/Profit-based_sales_targets

    The purpose of profit-based sales target metrics is "to ensure that marketing and sales objectives mesh with profit targets." In target volume and target revenue calculations, managers go beyond break-even analysis (the point at which a company sells enough to cover its fixed costs) to "determine the level of unit sales or revenues needed not only to cover a firm’s costs but also to attain ...

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