TERMIUM Plus®

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

MARGINAL CONTRIBUTION [1 record]

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Alphabetical list of terms

Record 1 2019-05-14

English

Subject field(s)
  • Cost Accounting
CONT

Marginal contribution measures the spread between the amount of revenue to be received from one additional unit of the scarce resource and the amount of incremental cost necessary to produce that revenue. The cost of the scarce resource itself does not enter into this calculation because the way the firm uses the resource does not change the cost.

French

Domaine(s)
  • Comptabilité analytique
CONT

La marge sur coûts variables représente le revenu variable moins tous les coûts variables alors que la contribution marginale représente le revenu de la dernière unité vendue moins le coût variable de cette unité.

Spanish

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