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“贡献毛益”亦称为边际利润,是指产品的销售收入超过变动成本的金额。通常以两种形式表示: 1.单位贡献毛益(cm)=每种产品的销售单价(p)-各该产品的单位变动成本(b)。 2.贡献毛益总额(Tcm)=各种产品销售收入总额(px)-各种产品的变动成本总额(bx)。必须指出,贡献毛益并不是最终利润。它首先用来补偿固定费用,如补偿后尚有多余,才能为企业提供利润,反之,若不能补偿固定费用则为亏损。只有当销售产品提供的贡献毛益总额正好等于固定成本总额时,才表明企业的经营不亏不赚,即正好达到保本点。显然,贡献毛益的实质就是为经营者提供各种产品的盈利能力,以便经营者决策经营品种范围和数额。举例说明: 某物资销售企业在计划期内要实现利润100万元,
“Contribution profit”, also known as profit margin, refers to the amount of sales revenue of a product that exceeds variable costs. Usually expressed in two forms: 1. Unit contribution gross profit (cm) = sales unit price for each product (p) - unit change cost for each product (b). 2. Total contribution gross profit (Tcm) = Total sales revenue of various products (px) - Total variable cost of various products (bx). It must be pointed out that the contribution of gross profit is not the final profit. It is first used to compensate for fixed costs. If there is excess after compensation, it can provide profits for the company. Conversely, if it cannot compensate for fixed costs, it will be a loss. Only when the total gross profit contribution of the sales product is exactly equal to the total fixed cost, can it be shown that the company’s business is not profitable or profitable, that is, just reaching the point of cost protection. Obviously, the essence of contributing gross profit is to provide operators with the profitability of various products so that the operators can determine the scope and amount of the operating products. For example: A material sales company must achieve a profit of 1 million yuan during the planning period.