单词 | profit-volume ratio |
释义 | profit-volume ratioprofit-volume ratioa ratio used in MARGINAL COSTING and BREAKEVEN analysis which shows the CONTRIBUTION as a percentage of sales. For example, if the profit-volume ratio is 42%, then for every £100 of sales a contribution towards fixed costs and profit of £42 will be generated, provided that selling prices and unit variable costs do not change. |
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