Koormusmarginaal

Koormusmarginaal, a term primarily used in Finnish industrial and economic contexts, refers to the difference between the revenue generated by a company and its variable costs. It is a crucial metric for understanding a company's short-term profitability and its ability to cover fixed costs. This concept is also known as contribution margin in English.

The calculation of koormusmarginaal is straightforward: Total Revenue minus Total Variable Costs. Variable costs are expenses that fluctuate with the level of production or sales, such as raw materials, direct labor, and sales commissions. Fixed costs, on the other hand, remain relatively constant regardless of production volume, including rent, salaries, and depreciation.

A positive koormusmarginaal indicates that the revenue generated by selling a product or service is sufficient to cover its direct costs. This surplus then contributes towards covering the company's fixed costs and, if there is any remaining, towards profit. A negative koormusmarginaal suggests that the price of the product or service is not even covering its direct production expenses, leading to a loss on each unit sold.

Analyzing koormusmarginaal at different levels, such as per product line or per customer, can provide valuable insights for pricing decisions, cost management, and strategic planning. It helps businesses determine which products are most profitable in the short term and to assess the impact of changes in sales volume or pricing.