# Stückdeckungsbeitrag

## English translation: unit contribution margin

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
 German term or phrase: Stückdeckungsbeitrag English translation: unit contribution margin Entered by:

 10:19 Nov 23, 2006
German to English translations [PRO]
Bus/Financial - Finance (general)
 German term or phrase: Stückdeckungsbeitrag From book on banking pricing policy... Segment A ist zwar nur zu einer Zahlung von 40 Euro bereit, dies führt jedoch zu einem positiven Stückdeckungsbeitrag, so dass er das Produkt für 40 Euro erwerben kann.
 Local time: 00:58
 unit contribution margin Explanation:See reference and also http://classes.bus.oregonstate.edu/ba422/Management Accounti... "Cost-Volume-Profit Analysis: P = (SP – VC) x Q - FC Where: P = profits, SP = sales price per unit, VC = variable cost per unit (manufacturing and non-manufacturing), Q = number of units made and sold FC = total fixed costs (manufacturing and non-manufacturing). SP – VC is the unit contribution margin (UCM) Q x (SP – VC) is the total contribution margin. (TCM) TCM ÷ sales is the contribution margin ratio. (CMR) Breakeven Point: in units = FC ÷ UCM; in sales dollars = FC ÷ CMR"
Selected response from:

Steffen Walter
Germany
Local time: 01:58
 Thanks4 KudoZ points were awarded for this answer

4unit contribution margin
 Steffen Walter

1 hr   confidence:
unit contribution margin

Explanation:
See reference and also

http://classes.bus.oregonstate.edu/ba422/Management Accounti...

"Cost-Volume-Profit Analysis:

P = (SP – VC) x Q - FC

Where: P = profits,
SP = sales price per unit,
VC = variable cost per unit (manufacturing and non-manufacturing),
Q = number of units made and sold
FC = total fixed costs (manufacturing and non-manufacturing).

SP – VC is the unit contribution margin (UCM)
Q x (SP – VC) is the total contribution margin. (TCM)
TCM ÷ sales is the contribution margin ratio. (CMR)
Breakeven Point: in units = FC ÷ UCM; in sales dollars = FC ÷ CMR"

 Steffen WalterGermanyLocal time: 01:58Specializes in fieldNative speaker of: GermanPRO pts in category: 376
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