Katetuottomarginaali
Katetuottomarginaali, often translated as contribution margin or gross profit margin, is a financial metric used to assess the profitability of a company's products or services. It represents the revenue remaining after deducting the variable costs associated with producing and selling a good or service. Variable costs are those that fluctuate directly with the volume of production or sales, such as raw materials, direct labor, and sales commissions. Fixed costs, on the other hand, such as rent, salaries, and depreciation, are not directly tied to production volume and are excluded from this calculation.
The formula for calculating the katetuottomarginaali is: Revenue - Variable Costs = Contribution Margin. This figure can be
This metric is valuable for several reasons. Firstly, it helps businesses understand how much each sale contributes