shirabe.org
Meaning
  1. 1
    English · JMdict
    finance marginal profit;marginal income
  2. 2
    English · Wikipedia

    Contribution margin (CM), or dollar contribution per unit, is the selling price per unit minus the variable cost per unit. “Contribution” represents the portion of sales revenue that is not consumed by variable costs and so contributes to the coverage of fixed costs. This concept is one of the key building blocks of break-even analysis. In cost-volume-profit analysis, a form of management accounting, contribution margin—the marginal profit per unit sale—is a useful quantity in carrying out various calculations, and can be used as a measure of operating leverage. Typically, low contribution margins are prevalent in the labor-intensive tertiary sector while high contribution margins are prevalent in the capital-intensive industrial sector.

    Read full article on Wikipedia · CC-BY-SA

Save this word to start reviewing it with spaced repetition. Save word

Grammar codex

What the coloured tags mean

Hiragana

ひらがな

The rounded, flowing kana. Hiragana writes native Japanese words, grammar endings, and anything without (or alongside) kanji — it's the first script you learn. Each character stands for one syllable.

Example

ねこ — cat