Contribution: Difference between revisions
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imported>Doug Williamson (Link with Limiting factor page.) |
imported>Doug Williamson (Link with Contribution analysis page.) |
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== See also == | == See also == | ||
* [[Break even point]] | * [[Break even point]] | ||
* [[Contribution analysis]] | |||
* [[Contributions]] | * [[Contributions]] | ||
* [[Fixed cost]] | * [[Fixed cost]] |
Revision as of 08:24, 20 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.