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Business Analysis with Microsoft Excel, Third Edition by Conrad Carlberg

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Chapter 19. Analyzing Contributions and Margins

Management accounting is concerned with the internal operations of businesses and with the drivers of business performance. Its basic tools include contribution analysis and break-even analysis, which use financial indicators such as these:

Contribution margin—Usually defined as the sales revenue minus the variable costs of production

Unit contribution—The margin contributed by each unit sold

Break-even pointThe point in the sales process at which the revenues equal the ...

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