Tilavuusmarginaali

Tilavuusmarginaali, known in English as volume margin or margin on volume, is a financial metric used primarily in the context of sales and profit analysis. It represents the difference between the selling price of a product and its variable costs. This metric is crucial for understanding how much each unit sold contributes to covering fixed costs and generating profit.

The calculation of tilavuusmarginaali is straightforward: Selling Price per Unit minus Variable Cost per Unit. Variable costs are those expenses that change in direct proportion to the volume of production or sales, such as raw materials, direct labor, and sales commissions. Fixed costs, on the other hand, remain constant regardless of sales volume, including rent, salaries, and depreciation.

A higher tilavuusmarginaali indicates that each unit sold is contributing more towards covering fixed costs and generating profit. Conversely, a low tilavuusmarginaali suggests that a larger volume of sales is needed to break even. Businesses use this metric to make informed decisions regarding pricing strategies, cost management, and product mix. For example, a product with a high tilavuusmarginaali might be prioritized for marketing efforts, or a business might seek ways to reduce its variable costs to improve this margin. It is a fundamental concept in cost-volume-profit (CVP) analysis.