TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CONTRIBUTION ACCOUNTING [1 record]

Record 1 1990-09-11

English

Subject field(s)
  • Accounting
OBS

contribution theory: The doctrine that sales of commodities or services supply a source of funds, often varying, from which production overhead and other costs are paid. Under systems of direct costing, marginal income - the excess of selling price over direct costs - is the measure of such contribution.

French

Domaine(s)
  • Comptabilité
OBS

formule de la marge sur coûts variables; formule de la marge brute : Modèle d'analyse qui consiste à distinguer les coûts fixes des coûts variables afin de mieux étudier le comportement des coûts.

Spanish

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