Calculadora de Margem de Contribuição — Formula
## 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.
### 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.
Exemplo Resolvido
A product sells for $100 with a variable cost of $40 per unit.
- Contribution margin per unit = $100 - $40 = $60
- Contribution margin ratio = ($60 / $100) x 100 = 60%
- Variable cost ratio = ($40 / $100) x 100 = 40%