Algumas observações sobre a margem de contribuição

Abstract

The paper analyzes some concepts in the field of Financiai and Management Accounting that are well known by economists. The concept of contribution margin adds new notions in the computation of the break-even point. The relevant range of the data is important to avoid absurd prospections. Thefallacy of the analysis of total costs, where the fixed costs, as they are allocated show difterent total costs, is also indicated. Finnaly, it is shwon a chart where the relevance of the contribution margin can be seen.