- contribution ratio
- ACCOUNTANCYratio m de marge brute
English-French business dictionary. 2013.
contribution ratio
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contribution margin ratio — contribution to sales ratio; = production–volume ratio; = profit–volume ratio The ratio of the contribution per product to the sales value, often expressed as a percentage. It is a way of ranking a range of products in terms of their relative… … Accounting dictionary
contribution-to-sales ratio — contribution margin ratio … Accounting dictionary
Contribution margin — Decomposing Sales as Contribution plus Variable Costs. In the *****Cost Volume Profit Analysis model, costs are linear in volume. In cost volume profit analysis, a form of management accounting, contribution margin is the marginal profit per unit … Wikipedia
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Variable Cost Ratio — Variable costs expressed as a percentage of sales. The variable cost ratio compares costs, which fluctuate depending on production levels, to the revenues made on those products. This ratio relates the specific costs to the revenues they generate … Investment dictionary
Waist-hip ratio — or Waist to hip ratio (WHR) is the ratio of the circumference of the waist to that of the hips. It is calculated by measuring the waist circumference (located just above the upper hip bone) and dividing by the hip circumference at its widest part … Wikipedia
Dividend payout ratio — is the fraction of net income a firm pays to its stockholders in dividends: The part of the earnings not paid to investors is left for investment to provide for future earnings growth. Investors seeking high current income and limited capital… … Wikipedia
Маржинальная прибыль (CONTRIBUTION MARGIN, MARGINAL CONTRIBUTION) — Разность между доходом от реализации и переменными затратами. Для достижения точки безубыточности маржинальная прибыль должна покрыть постоянные затраты. См. также Доля маржинальной прибыли (Contribution Margin Ratio); Маржинальная прибыль на… … Словарь терминов по управленческому учету
PV ratio — Abbreviation for profit–volume ratio or production–volume ratio. See: contribution margin ratio … Accounting dictionary
production–volume ratio — PV ratio See: contribution margin ratio … Accounting dictionary
profit–volume ratio — PV ratio See: contribution margin ratio … Accounting dictionary
