Contribution Margin Calculator
Calculate the contribution margin of your products. For cost and price calculations. Free with amortization schedule, interest comparison, examples for 2026.
CM I / Unit
27,40 €
54,9 % of SP
CM I total
27.400,00 €
CM II (Operating Result)
12.400,00 €
Break-Even
548 units
Overview
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
Frequently Asked Questions
What is the contribution margin?
The contribution margin is the selling price minus variable costs. It shows how much each product contributes to covering fixed costs and generating profit. A positive contribution margin means the product is worth selling.
What is the difference between contribution margin I and II?
Contribution margin I only deducts variable costs. Contribution margin II additionally deducts product-specific fixed costs. CM II shows the true profitability of each product or product line.
What is the Contribution Margin Calculator?
The contribution margin calculator computes the margin as the difference between revenue and variable costs of a product or service.
How does the Contribution Margin Calculator work?
Enter the selling price and variable unit cost. Contribution margin I = price minus variable costs. After deducting fixed costs you get CM II. The break-even point shows the required sales volume.
Key Data and Facts
CM I = revenue minus variable costs. CM II = CM I minus fixed costs. Break-even volume = fixed costs / CM I per unit. The contribution margin analysis is central to pricing.
Step-by-Step Guide
How to calculate den Deckungsbeitrag step by step: 1. Verkaufspreis pro Stueck enter: Der Nettopreis, zu dem Sie das Produkt verkaufen. 2. Variable Stueckkosten determine: Material, Fertigungslohn, Verpackung, Versand -- alle costs, die pro verkauftem Stueck anfallen. 3. Deckungsbeitrag I calculate: DB I = Verkaufspreis - variable Stueckkosten. 4. Fixe costs enter: Miete, Gehälter, Versicherungen, Abschreibungen -- costs, die unabhaengig von der Absatzmenge anfallen. 5. Deckungsbeitrag II calculate: DB II = total-DB I - Fixkosten. Positiver DB II = Gewinn. 6. Break-even-Menge calculate: Fixkosten / DB I pro Stueck = Mindestabsatzmenge fuer Kostendeckung. Beispiel: Produkt, Verkaufspreis 45 EUR. Variable costs: Material 12 EUR, Fertigung 8 EUR, Versand 3 EUR = 23 EUR. DB I: 45 - 23 = 22 EUR pro Stueck. Fixkosten: 15.000 EUR/month. Break-even: 15.000 / 22 = 682 Stueck/month. Bei 800 Stueck/month: DB I total = 17.600 EUR. DB II = 17.600 - 15.000 = 2.600 EUR Gewinn.
Calculation Example
Produkt: VK 45 EUR, variable costs 23 EUR. DB I: 22 EUR/Stueck. Fixkosten: 15.000 EUR/month. Break-even: 682 Stueck. Bei 800 Stueck: Gewinn 2.600 EUR/month.
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