In cost-volume-profit analysis, a form of management accounting, contribution margin--the marginal profit per unit sale--is a useful quantity in carrying out various calculations, and can be used as a measure of operating leverage.
Contribution margin--the marginal profit per unit sale--is a useful quantity in carrying out various calculations. This is in cost-volume-profit analysis. Contribution margin--the marginal profit per unit sale--can be used as a measure of operating leverage. This was in cost-volume-profit analysis. Profit analysis is a form of management accounting.