contribution income statement

contribution income statement
фин., учет отчет о маржинальной прибыли* (отчет о прибылях и убытках, построенный на основе разделения затрат на переменные и постоянные: из выручки сначала вычитаются переменные затраты для определения маржинальной прибыли, а затем — постоянные затраты для получения чистой прибыли)
Syn:
See:

* * *
отчет о марже взноса в прибыль: форма отчетности, в которой из доходов вычитаются переменные затраты для определения маржи взноса (а также фиксированные затраты - для получения чистой прибыли); см. contribution margin.

Англо-русский экономический словарь.

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