Artigo escrito

  • em 28.09.2009
  • às 12:50 PM
  • por sebraerj

O que é, e como calcular a margem de contribuição? 91

set28

É o valor, ou percentual, que sobra das vendas, menos o custo direto variável e as despesas variáveis. A margem de contribuição representa o quanto a empresa tem para pagar as despesas fixas e gerar o lucro líquido.

Como calcular a margem de contribuição?
margem de contribuição é calculada da seguinte forma:
Preço de Venda – Custo da Mercadoria Vendida – Despesas Variáveis.
Exemplo:
Preço de Venda = R$ 20,00 (100%) – Custo das Mercadorias Vendidas = R$ 12,00 (60%) – Despesas Variáveis = R$ 2,00 (10%) = Margem de Contribuição = R$ 6,00 (30%).

Saiba mais sobre este assunto, acessando gratuitamente  a cartilha  “Margem de contribuição: quanto sobra para sua empresa?

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