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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 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.  1, fiche 1, Anglais, - marginal%20contribution

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 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.  2, fiche 1, Français, - contribution%20marginale

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 OBS

The increasing labor-land and decreasing output-land ratios mean a declining contribution of each last(or marginal) worker to product, and hence declining real wage rates.  1, fiche 2, Anglais, - labor%2Dland%20ratio

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 DEF

Fixing the selling price of additional units with reference to the marginal cost of manufacturing the unit ...  1, fiche 3, Anglais, - marginal%2Dcost%20pricing

Record number: 3, Textual support number: 1 OBS

The theory of marginal pricing is that, after a company's total fixed and variable costs have been covered by the existing volume of production, the cost of producing an extra unit of production, ie marginal production, will only be the total variable cost of producing and selling that unit. In such circumstances, the selling prices of additional units could be reduced, if necessary, to match the total variable cost without any loss of profit to the company. Any amount by which the selling price exceeds the variable cost of marginal output could then be an extra or marginal contribution to the company's net profits or cash flow.  1, fiche 3, Anglais, - marginal%2Dcost%20pricing

Fiche 3,  Justifications,  Français

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 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.  2, fiche 4, Anglais, - contribution%20accounting

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 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.  2, fiche 4, Français, - comptabilisation%20des%20marges%20sur%20co%C3%BBts%20variables

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 OBS

The principle of contribution. The value of any individual agent in production depends on how much it adds to the net income by reason of its presence, or detracts from it by reason of its absence. The principle of contribution is sometimes known as the principle of marginal productivity.  2, fiche 5, Anglais, - principle%20of%20contribution

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 OBS

Le principe de contribution correspond à une adaptation du principe des rendements croissants et décroissants à l'évaluation immobilière. En effet, l'importance d'un agent de production dépend de ce qu'il ajoute au revenu net grâce à sa présence ou de ce qu'il lui enlève par son absence.  2, fiche 5, Français, - principe%20de%20contribution

Fiche 5,  Justifications,  Espagnol