貢こう献けん利り益えき

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Meanings

1

noun

contribution margin; marginal income

finance

A financial metric representing the portion of sales revenue that exceeds total variable costs; used in cost-volume-profit analysis.

限げん界かい利り益えき
Often used interchangeably with 貢献利益, though 限界利益 is more common in Japanese management accounting.
粗あら利り益えき
Gross profit; differs from contribution margin because it subtracts cost of goods sold (which may include fixed manufacturing costs) rather than only variable costs.

Compound of 貢献 (contribution) and 利益 (profit), likely a direct translation of the English accounting term 'contribution margin'.