|product contribution margin|
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Definition of product contribution margin
product contribution margin
the difference between selling price and variable cost of goods sold
The ratio of net income to net sales.
An equation determining aggregate output as a function of aggregate inputs such as labor and capital.
The ratio of net income before taxes to net sales.
A transaction in which an investor borrows to buy additional shares, using the shares
an incidental output of a joint process; it is salable,
A product that is an ancillary part of the primary production process, having
A material created incidental to a production process, which can be
Also the difference between the selling price and variable costs, which can be expressed either per
The difference between variable revenue and variable cost.
An intermediate measure of profit equal to sales revenue
the difference between selling price and
The margin that results when variable production costs are subtracted
the proportion of each revenue dollar remaining after variable costs have been covered;
This is the principle which specifies the factors that must be taken into account when calculating dividends. At Canada Life, the key factors are: interest earnings, mortality, and operating expense.
The percentage tax charged by a state to an employer to
cost of production report
a process costing document that
Defined contribution plan
A pension plan in which the sponsor is responsible only for making specified
Defined Contribution Plan
A qualified retirement plan under which the employer
Dollar safety margin
The dollar equivalent of the safety cushion for a portfolio in a contingent immunization
EBITDA divided by total sales or total revenue.
economic production run (EPR)
an estimate of the number
Effective margin (EM)
Used with SAT performance measures, the amount equaling the net earned spread, or
Equity contribution agreement
An agreement to contribute equity to a project under certain specified
equivalent units of production (EUP)
an approximation of the number of whole units of output that could have been
Factor of Production
A resource used to produce a good or service. The main macroeconomic factors of production are capital and labor.
Federal Insurance Contributions Act of 1935 (FICA)
A federal Act authorizing the government to collect Social Security and Medicare payroll taxes.
grade (of product or service)
the addition or removal of product
Gross Domestic Product
Total output of final goods and services produced within a country during a year.
Gross domestic product (GDP)
The market value of goods and services produced over time including the
Revenues less the cost of goods sold.
gross margin, or gross profit
This first-line measure of profit
Gross National Product
Total output of final goods and services produced by a country's citizens during a year.
Gross national product (GNP)
Measures and economy's total income. It is equal to GDP plus the income
Gross profit margin
Gross profit divided by sales, which is equal to each sales dollar left over after paying
Gross Profit Margin
Gross profit divided by revenue.
Initial margin requirement
When buying securities on margin, the proportion of the total market value of
Investment product line (IPML)
The line of required returns for investment projects as a function of beta
A product that has the highest sales value from among a group of products
The technique of stripping all non-value-added activities from
Maintenance margin requirement
A sum, usually smaller than -but part of the original margin, which must
This allows investors to buy securities by borrowing money from a broker. The margin is the
The amount added to a lower figure to reach a higher figure, expressed as a percentage of the higher figure, e.g. the margin that profit represents as a percentage of selling price.
Margin account (Stocks)
A leverageable account in which stocks can be purchased for a combination of
A demand for additional funds because of adverse price movement. Maintenance margin
Margin of safety
A measure of the difference between the anticipated and breakeven levels of activity.
margin of safety
the excess of the budgeted or actual sales
Margin requirement (Options)
The amount of cash an uncovered (naked) option writer is required to
Margin Tax Rate
The tax rate applicable to the last unit of income.
The cost of producing one extra unit.
The incremental change in the unit cost of a product as a result of a
Marginal Propensity to Consume
Fraction of an increase in disposable income that is spent on consumption.
Marginal Propensity to Import
Fraction of an increase in disposable income that is spent on imports.
Marginal Propensity to Save
Fraction of an increase in disposable income that is saved.
Marginal tax rate
The tax rate that would have to be paid on any additional dollars of taxable income earned.
marginal tax rate
Additional taxes owed per dollar of additional income.
Marginal Tax Rate
Percent of an increase in income paid in tax.
National Income and Product Accounts
The national accounting system that records economic activity such as GDP and related measures.
Net Domestic Product
GDP minus depreciation.
Net National Product
GNP minus depreciation.
Net operating margin
The ratio of net operating income to net sales.
Net profit margin
Net income divided by sales; the amount of each sales dollar left over after all expenses
A general term referring to period costs, such as selling, administration and financial expenses.
Operating profit margin
The ratio of operating margin to net sales.
The margin needed to cover a specific new position. Related: margin, security deposit (initial)
Process flow production
A production configuration in which products are continually
the total units produced during a period
Any item intended for sale.
an assessment about the number of components in a product
The cost of goods or services produced.
This is a key factor in the profit model of a business. product
a cost associated with making or acquiring inventory
The total of all costs assigned to a product, typically including direct
The time it takes to bring new and/or improved products to market.
product life cycle
a model depicting the stages through
product line margin
see segment margin
A business’s investment in technology, people and materials in order to make, buy and sell products or services to customers.
product- (or process-) level cost
a cost that is caused by the development, production, or acquisition of specific products or services
A type of mortgage-pipeline risk that occurs when a lender has an unusual loan in production or
See sales mix.
the number of different types of products
An agreement by the loan purchaser to allow the monthly loan quota to be
A general term referring to indirect costs.
Production payment financing
A method of nonrecourse asset-based financing in which a specified
Production yield variance
The difference between the actual and budgeted proportions
the number of total units that could be
Output per unit of input, usually measured as output per hour of labor.
Indicator of profitability. The ratio of earnings available to stockholders to net sales.
the ratio of income to sales
Profit Margin Ratio
A measure of how much profit is earned on each dollar of sales. It
Sales Revenue Revenue recognized from the sales of products as opposed to the provision of
the excess of revenues over direct variable expenses and avoidable fixed expenses for a particular segment
Self-Employment Contributions Act (SECA)
A federal Act requiring self-employed business owners to pay the same total tax rates for Social Security and
Sales revenue less the cost of materials.
total contribution margin
see contribution margin
The profit per unit sold of a product after deducting product
UNITS OF PRODUCTION
A depreciation method that relates a machine’s depreciation to the number of units it makes each
An additional required deposit to bring an investor's equity account up to the initial margin
This concept refers to a separate source of revenue and
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