Contribution: Difference between revisions
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* [[Management accounting]] | * [[Management accounting]] | ||
* [[Margin of safety]] | * [[Margin of safety]] | ||
* [[Scarce resource analysis]] | |||
* [[Variable cost]] | * [[Variable cost]] | ||
Revision as of 10:53, 16 November 2020
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.
