変動費利益単価

English translation: unit contribution margin

01:31 Mar 10, 2013
Japanese to English translations [PRO]
Bus/Financial - Management
Japanese term or phrase: 変動費利益単価
Hi,

I have come across this term in a document concerning the drop of production at a company's plant following an accident at a raw material supplier's plant.
The document states that 変動費利益単価 is calculated by 販売単価から変動費単価を差し引いて算出する. Assuming that 販売単価 is unit selling price and 変動費単価 is unit variable cost, what would be a suitable translation for 変動費利益単価?
This term did not return any hits on search engines.

Thank you in advance for any help.
Luca Balestra
United Kingdom
Local time: 10:40
English translation:unit contribution margin
Explanation:
The Wikipedia article seems to explain exactly what you're describing:
http://en.wikipedia.org/wiki/Contribution_margin
Selected response from:

Nathan Takase
Local time: 19:40
Grading comment
Thank you Nathan, that's perfect!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1unit contribution margin
Nathan Takase
4Contribution Margin per Unit
Milind Joshi
Summary of reference entries provided
FYI
cinefil

  

Answers


3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
unit contribution margin


Explanation:
The Wikipedia article seems to explain exactly what you're describing:
http://en.wikipedia.org/wiki/Contribution_margin

Nathan Takase
Local time: 19:40
Native speaker of: English
PRO pts in category: 4
Grading comment
Thank you Nathan, that's perfect!

Peer comments on this answer (and responses from the answerer)
agree  Chrisso (X)
3 days 13 hrs
  -> Thanks!
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Contribution Margin per Unit


Explanation:
Contribution margin per unit is calculated to determine breakeven point


    Reference: http://wiki.fool.com/The_Difference_Between_Contribution_Mar...
Milind Joshi
Local time: 16:10
Works in field
Native speaker of: Native in EnglishEnglish, Native in MarathiMarathi
Notes to answerer
Asker: Thank you!

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Reference comments


22 mins
Reference: FYI

Reference information:
http://n-masters.jp/wp-content/uploads/2012/05/keisu_kiso142...
http://www.tutor2u.net/business/marketing/pricing_variableco...
http://www.boki-master.com/study/2k/08_01.htm

cinefil
Japan
Works in field
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 16
Note to reference poster
Asker: Thank you!

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