Marketing Economics glossary

What Is Contribution Margin?

Definition

Contribution margin is the revenue remaining after subtracting variable costs associated with producing and fulfilling the sale.

How Contribution Margin Works

Depending on the business, variable costs may include product cost, shipping, payment fees, commissions, remakes or service labor.

A Simple Example

A $500 order with $300 in variable costs produces $200 of contribution margin before fixed overhead.

Why Contribution Margin Matters

Contribution margin shows how much room exists to pay for acquisition and contribute toward overhead and profit.

Common Misreading

Gross margin and contribution margin are not always the same. Define exactly which variable costs are included before setting media targets.