Calculateur de Marge sur Coûts Variables Gratuit
Calculez le ratio de marge sur coûts variables et la marge unitaire. Essentiel pour l'analyse de seuil de rentabilité.
Contribution Margin Ratio
60.00%
Contribution Margin Ratio vs Selling Price Per Unit
Formule
How to Calculate Contribution Margin
Formula
Contribution Margin Ratio = [(Price - Variable Cost) / Price] x 100 Contribution Margin Per Unit = Price - Variable Cost
Contribution margin tells you how much each unit sold contributes to covering fixed costs and generating profit. It is essential for break-even analysis and pricing decisions.
Exemple Résolu
A product sells for $100 with a variable cost of $40 per unit.
- 01Contribution margin per unit = $100 - $40 = $60
- 02Contribution margin ratio = ($60 / $100) x 100 = 60%
- 03Variable cost ratio = ($40 / $100) x 100 = 40%
Questions Fréquentes
What is the difference between contribution margin and gross margin?
Contribution margin subtracts all variable costs (including variable selling and admin costs) from price. Gross margin subtracts only COGS. Contribution margin is more useful for break-even and pricing analysis.
How is contribution margin used in break-even analysis?
Break even units = Fixed Costs / Contribution Margin Per Unit. A higher contribution margin means fewer units are needed to break even.
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