Omzetbijdrage

Omzetbijdrage is a Dutch accounting term that refers to the portion of revenue that remains after variable costs are deducted. It represents the amount that contributes to covering fixed costs and generating profit. In English, the closest equivalent is the contribution margin. The concept is widely used in profitability analysis at product, service, or project levels.

Calculation and forms

- Omzetbijdrage (total) = omzet − variabele kosten.

- Contribution per unit = price per unit − variable cost per unit.

- Contribution margin ratio = (omzet − variabele kosten) / omzet, expressed as a percentage.

These calculations focus on costs that vary with activity, excluding fixed overhead, and help assess how changes in price, volume, or cost affect profitability. For example, if a product sells for 100 and variable costs are 60, the omzetbijdrage is 40, and the contribution margin ratio is 40%.

Applications

Omzetbijdrage is used in pricing decisions, portfolio management, and product discontinuation analyses. It supports break-even analysis, budgeting, and performance evaluation by showing how much revenue from each unit or product contributes to fixed costs and profit.

Relation to other metrics

Omzetbijdrage differs from gross profit, which subtracts cost of goods sold rather than all variable costs. It focuses on the incremental profitability of sales activities rather than overall profitability.

Limitations

Relying solely on omzetbijdrage can be misleading if fixed costs are high or if there are significant step costs, so it should be used alongside total profitability measures.

See also: contribution margin, break-even point, variable costs, fixed costs, profitability analysis.