一、边际贡献、毛利、净利润的概念(一)边际贡献。边际贡献作为一个非常重要的概念在管理会计中经常被使用到,它是指企业的产品销售收入减去产品变动成本后的剩余金额,也就是产品的销售收入补偿其发生的变动成本总额后的余额,这个余额被称为边际贡献。边际贡献的公式:边际贡献=销售收入(无税)-变动成本产品销售收入就是产品销售价格减去其中包含的增值税的部分,即无税的销售价格。变动成本是指在一定范围内,成本 First, the marginal contribution, gross profit, net profit concept (A) the marginal contribution. Marginal contribution as a very important concept in management accounting is often used, it refers to the enterprise’s sales revenue minus the cost of the remaining cost of the product, that is, the sales revenue of the product to compensate for the changes in the total costs incurred The balance, this balance is called the marginal contribution. Marginal Contributions = Marginal Contribution = Sales Revenue (No Tax) - Variable Cost The sales revenue of a product is the sales price of the product minus the part of the VAT included in it, ie, the sales price without tax. The variable cost refers to the cost within a certain range