Management And Accounting Web

Contribution Margin Models*

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Contribution Margin Main | Cost Volume Profit Main Page | MAAW's Chapter 11

Citation: Martin, J. R. Not dated. Contribution Margin Models. Management And Accounting Web. https://maaw.info/ContributionMarginModels.htm

The following models are explained in Chapter 11. The non-linear model appears in most Microeconomics textbooks. The conventional linear model is more often used as a practical approach to cost-volume-profit analysis.

Theoretical Non-Linear and Conventional Linear Cost-Volume-Profit Models

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*From Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Appendix: Example 9-2. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. https://maaw.info/Chapter9Appendix.htm

For an explanation of these models see Martin, J. R. Not dated. Chapter 11: Conventional Linear Cost-Volume-Profit Analysis. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. https://maaw.info/Chapter11.htm