Contribution: Difference between revisions
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imported>Doug Williamson (Expand first definition.) |
imported>Doug Williamson (Link with Limiting factor page.) |
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* [[Contributions]] | * [[Contributions]] | ||
* [[Fixed cost]] | * [[Fixed cost]] | ||
* [[Limiting factor]] | |||
* [[Management accounting]] | * [[Management accounting]] | ||
* [[Margin of safety]] | * [[Margin of safety]] | ||
Revision as of 11:34, 11 March 2019
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.
