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#1 12-12-2017 11:00:22

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• The contribution to fixed costs and profit. This is the revenue gained from selling a product less its variable direct costs. This is not the same as profit, which can only be calculated after overheads have also been deducted. For example, if that 101st unit with a variable (marginal) cost of $50 is sold for $70, it has made a contribution towards fixed costs of $20. The unit contribution is found as the difference between the sale price ($70) and the extra variable cost ($50), that is $20.

Contribution costing has very important advantages over full costing when management plans to take important decisions based on cost data. If a business makes more than one product or provides more than one service, contribution costing shows managers which product or service is making the greatest or least contribution to overheads and profit.

• Overhead costs are not allocated to cost centers, so contribution costing avoids inaccuracies and arbitrary allocations of these costs.

• Decisions about a product or department are made on the basis of contribution to overheads – not ‘profit or loss’ based on what may be an inaccurate full-cost calculation.

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