Unit Contribution refers to the amount by which the sale price of a single unit exceeds its variable cost. It is a crucial metric in cost accounting, used to determine the profitability of individual products. By calculating the unit contribution, businesses can assess how much each unit sold contributes to covering fixed costs and generating profit. This term is essential for break-even analysis and pricing strategies.
CMA Prep Course
CMA Exam Academy is a proven, 16-week per part online coaching program to help you pass the CMA. The Academy’s comprehensive curriculum will help you pass the CMA exam and achieve your dreams of earning 6-figures per year, ascend to the executive ranks and earn the respect from your peers.
