竞越企业顾问公司的培训咨询专家朱力曾多次问培训学员:“损益表中为什么要有Contribution项目,它代表什么生意含义?”这些学员都是资深的企业经理,其中不乏MBA或经济学硕士,但他们的答案通常是:“Contrubution就是毛利嘛！”或者“Contrubution等于销售收入减去售出商品成本。”朱力 Zhu Li, a training consultant from Jingyue Enterprise Consultant Co., Ltd., has repeatedly asked trainee trainees: “Why is there a Contribution project in the income statement? What business sense does it mean?” These trainees are senior corporate managers, many of them MBA or Master of Economics, But their answer is usually: “Contrubution is Maori!” Or “Contrubution equals sales revenue minus the cost of goods sold.” Zhu Li