Stückdeckungsbeitrag

English translation: unit contribution margin

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

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.
PoveyTrans (X)
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
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Summary of answers provided
4unit contribution margin
Steffen Walter


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
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"


    Reference: http://www.answers.com/topic/unit-contribution-margin
Steffen Walter
Germany
Local time: 01:58
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 376
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