Bidragsregning

Bidragsregning is a method in management accounting used to analyze profitability and support decision-making by focusing on contribution margins. It separates costs into variable costs that change with output and fixed costs that remain constant, treating variable costs as the costs directly tied to producing or selling a unit.

The central idea is the contribution margin, the amount by which the sale price exceeds the variable cost per unit. This margin contributes to covering fixed costs and, after they are covered, to profit. The contribution can be calculated per unit (contribution per unit = price − variable cost per unit) or for a total quantity (total contribution = contribution per unit × quantity). The break-even point occurs when total contribution equals fixed costs.

Bidragsregning is used in short-term and decision-making contexts, such as evaluating different product variants, pricing strategies, make-or-buy decisions, outsourcing, or accepting special orders. It helps compare alternatives by their ability to generate contribution, independent of fixed cost considerations that are often sunk in the short term.

Process basics include gathering data on selling prices, variable costs per unit, and fixed costs for each option. Decisions are guided by selecting the alternative with the highest total contribution or by ensuring a sufficient margin to cover fixed costs. An example: if a product sells for 100 with variable cost 60, the contribution is 40 per unit; with fixed costs of 1,000, the break-even quantity is 1,000 ÷ 40 = 25 units.

Limitations include the assumption of linear variable costs, stable prices, and constant mix; changes in volume or demand can affect the validity of the analysis. Bidragsregning complements full costing by informing short-term choices without allocating fixed costs to products.