Unit Contribution Margin / Deckungsbeitrag
February 24, 2010 Leave a comment
Unit Contribution Margin (C)
Unit Revenue (Price, P)
Unit Variable Cost (V)
C = P-V
C[%] = (P-V)/(P/100)
Deckungsbeitrag (DB)
Erlös, Umsatz (VK)
Variable Kosten (EK)
DB = VK-EK
DB[%] = (VK-EK)/(VK/100)