TERMIUM Plus®

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

CONTRIBUTION ANALYSIS [1 record]

Record 1 1981-03-30

English

Subject field(s)
  • Financial and Budgetary Management
OBS

Calculating what each product contributes towards a company's profits. (...) The idea behind contribution analysis is that instead of asking, "What is the profit from each unit of product sold?" we should ask, "what contribution does each unit make towards profits and overheads?"

French

Domaine(s)
  • Gestion budgétaire et financière
OBS

Calculer la part de chaque produit dans les bénéfices d'une entreprise (...) L'analyse de contribution repose sur l'idée qu'au lieu de se demander "quel est le bénéfice de chaque unité vendue", on doit se demander "quelle est la contribution de chaque unité vendue aux frais fixes et aux bénéfices?", c'est-à-dire quelle est sa marge brute.

Spanish

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