Contribution Margin

Views Updated: Dec 15, 2025

Key Facts

Abbreviation
CM
Pronunciation
/ˌkɑntrəˈbjuʃən ˈmɑrʤən/
Category
Business
Related Field
Accounting

Examples in Context

  1. Understand the use of contribution margin analysis and other planning and decision making tools.
  2. And those developing growth strategies will use contribution margin and incremental costing analyses.
  3. Controllable income is the excess of contribution margin over fixed costs controlled by the profit center.
  4. Contribution margin is the excess of revenue of the profit center over all variable costs of those sales.
  5. Limitaions of profit standard in feasibility decision are analyzed and ample and necessary conditions for contribution margin standard and enterprise profit are put forward.

Other meanings of CM