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貢献利益 (こうけんりえき, koukenrieki) Japanese meaning | Kotomora

貢こう献けん利り益えき

こ

う

け

ん

り

え

き

Meanings

1

contribution margin; marginal income

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

貢こう献けん利り益えきは、売うり上あげ高だかから変

へん

動どう

費ひ

を

差さ

し

引ひ

い

て

計けい

算さん

し

ます

。

Contribution margin is calculated by subtracting variable costs from sales revenue.

Kanji

貢tribute, support, finance
献offering, counter for drinks, present
利profit, advantage, benefit
益benefit, gain, profit

Related words

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.

Built from

貢こう献けん+利り益えき

Etymology

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