Contribution: Difference between revisions
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'' | 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. | |||
2. | |||
2. ''Cost and management accounting.'' | |||
Contribution per unit is the surplus that arises from producing and selling one unit of production. | 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. | |||
== See also == | == See also == | ||
* [[Break even point]] | * [[Break even point]] | ||
* [[Contribution analysis]] | |||
* [[Contribution margin]] | |||
* [[Contributions]] | |||
* [[Fixed cost]] | * [[Fixed cost]] | ||
* [[Limiting factor]] | |||
* [[Management accounting]] | * [[Management accounting]] | ||
* [[Margin of safety]] | * [[Margin of safety]] | ||
* [[Scarce resource analysis]] | |||
* [[Variable cost]] | * [[Variable cost]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | |||
[[Category:Identify_and_assess_risks]] | |||
Latest revision as of 00:06, 24 February 2021
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.
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.
