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Created by

Diana Llamuca
Diana Llamuca
Ecuador

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Margen de Contribución
 

Margen de ContribuciónOnline version

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by Diana Llamuca
1

El margen de contribución se define como la diferencia entre el precio de venta y el costo variable de un producto.

2

Conocer el margen de contribución permite a las empresas decidir qué productos son más rentables y priorizar su producción.

3

El margen de contribución total se calcula sumando los precios de venta de todos los productos vendidos, sin considerar los costos variables.

4

El margen de contribución es útil para analizar distintos escenarios de precios y costos, ayudando a la empresa a definir estrategias de precios.

5

El margen de contribución unitario (MCU) muestra la ganancia por cada unidad, mientras que el margen de contribución total refleja el aporte de todas las unidades vendidas.

6

El margen de contribución no sirve para calcular el punto de equilibrio de una empresa.

7

Multiplicar el MCU por las unidades vendidas nos da el margen de contribución total.

 
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