Translation of "Deckungsbeitragsrechnung" in English

We have already discussed contribution in Marginal Costing topic above.

Cost-performance comparisons are conducted on the basis of marginal costing and data is presented as time series.

For the planners, contribution margin analysis is not worthwhile.

Moreover, contribution margin accounting and order costing were to be improved.

With proALPHA, the fixed and variable shares of the same cost item can be separately analyzed, which allows for the effortless creation of a gradual fixed cost coverage or contribution margin accounting.

This structure was particularly helpful in defining a meaningful contribution margin analysis and again in sales planning, as well as in the ongoing analysis and explanation of the result against the assumptions made in the plan.

Using the master-client method, a master template was built for the costing (a contribution margin analysis), and this was then transferred to all brands and product variants.

Breakeven analysis: Due to the allocation of the entered data different contribution margins can be defined, which refer to the accounting month, the project, the groups of employees or the order type.

In producing the multi-step contribution margin analysis alone, with its many tiny isolated applications, we have managed to save about four working days.

In the controlling of the family business, not only the personnel costs and cost reports of the sales staff are depicted in Corporate Planner, but also the contribution margin analyses.

With proALPHA Income Accounting, typical requirements, such as short-term income statement, multi-level contribution margin accounting, and multi-level fixed cost absorption, can be effortlessly mapped.

For instance, to compare the revenues and costs for the contribution margin accounting, both direct and indirect costs have to be included.

For the CO-relevant direct costing, this presentation is too granular, here, generally a monthly view based on customer/article is necessary.

A typical example of an automatic data flow is the transfer of shortage or excess of cost centers to income accounting, which has been created as contribution margin accounting.

Other key issues are risk management, cost unit and contribution margin accounting, financial consolidation and changes in accounting standards.

Each planning scenario is stored as a contribution margin analysis in its own Corporate Planner data stream so that comparative analyses can be made.

The proALPHA Info (Information System) and analyses which are typical of controlling, such as the cost center analysis sheet, cost object analysis sheet, and contribution margin accounting, are excellent tools to quickly and effortlessly create regular reports and analyses.

The connection between general accounting know-how and the special development in the enterprise (balance sheet, profit and loss account, cost accounting, contribution margin costing, corporate planning and ratios) are presented clearly and comprehensibly.

Conveying a widely spread overview starting from the basics of Accounting (balance sheet, profit and loss account, cost accounting, costing, contribution margin costing) to special fields (such as corporate planning, capital investment calculation, determination and interpretation of ratios) is the goal of these seminars.

For example, the cube named "Gross Margin Analysis" traces back to the fact table "V_FACT_Chair".

What‘s more, she has built alternative views of the tree structures in Corporate Planner (contribution margin analysis, absorption costing).

Personal details: I am 70 years old, a member of the Association of German Engineers (Verein Deutscher Ingenieure) and a mechanical engineer by profession. I also completed a mechanist apprenticeship. I specialized in mechanical engineering, the chemical industry, production monitoring and the construction of installations for the mass production of industry products for daily use, as well as pipeline construction, value and contribution analysis, and technical and price structuring for industry cooling systems.