1. The difference between the selling price of a product and its variable costs, representing the amount available to cover fixed costs and generate profit
The marginal contribution per unit helps determine the break-even point.
A margem de contribuição por unidade ajuda a determinar o ponto de equilíbrio.
2. In management accounting, the additional revenue generated by the sale of one additional unit minus its variable costs
Analyzing marginal contribution is crucial for pricing decisions.
Analisar a margem de contribuição é crucial para decisões de preço.
3. The amount each product contributes toward covering fixed costs and profit after covering variable expenses
Products with higher marginal contributions are more profitable.
Produtos com maiores margens de contribuição são mais lucrativos.