Kasumiteenindusanalüüsi

Kasumiteenindusanalüüs, known in English as Profitability Analysis or Contribution Margin Analysis, is a financial management technique used to determine the profitability of individual products, services, customers, or business units. It focuses on understanding how revenue generated by a specific entity contributes to covering its associated costs and ultimately to the overall profit of the business.

The core principle of Kasumiteenindusanalüüs is the separation of costs into fixed and variable components. Variable costs are directly related to the production or sale of a good or service and change in proportion to the volume of activity. Fixed costs, on the other hand, remain relatively constant regardless of the level of activity. By subtracting the variable costs from the revenue, one arrives at the contribution margin. This contribution margin represents the amount of revenue left over to cover fixed costs and contribute to profit.

This analysis is valuable for decision-making. It helps businesses identify which products or services are most profitable, allowing for strategic allocation of resources. It can also be used to evaluate pricing strategies, understand the impact of sales volume changes, and make informed decisions about discontinuing unprofitable offerings or investing further in successful ones. By understanding the contribution of each element to overall profitability, management can make more effective choices to enhance financial performance.