Customer contribution margin calculation

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The customer contribution margin calculation (or customer-related contribution margin calculation ) is a subject-specific version of a partial cost accounting , which is mainly used in the context of sales controlling (see customer value ). The difference to the "normal" contribution margin calculation is that it is intended to show the contribution margin a certain customer makes after all costs that have been verifiably incurred for this customer (i.e. can be assigned by receipt) have been deducted from the revenues.

As a form of partial cost accounting , the customer contribution margin calculation separates variable and fixed costs .

Variable costs are z. B. divided into:

• variable manufacturing costs
• variable product or order-specific sales costs
• ...

Fixed costs can be divided into:

• customer-related fixed costs
• customer group-related fixed costs
• Customer main group-related fixed costs
• ...

With regard to the treatment of fixed costs, the customer contribution margin calculation is similar to the fixed costs calculation ; however, it is based on a specific "grading" according to customers, customer groups, etc.

Numerical example

	Main customer group Alpha
	Customer group A		Customer group B
Costing object	Customer 1	Customer 2	Customer 3	Customer 4	Customer 5
Gross proceeds	1000	5000	750	1200	500
./. Sales reductions (discounts, etc.)	100	1000	250	50	80
= Net revenue	900	4000	500	1150	420
./. variable manufacturing costs	100	800	100	50	20th
= Customer contribution margin I	800	3200	400	1100	400
./. variable product or order-related sales costs	100	800	100	100	20th
= Customer contribution margin II	700	2400	300	1000	380
./. variable, indirectly customer-related sales costs	50	200	10	50	10
= Contribution margin III	650	2200	290	950	370
./. customer-related fixed costs	90	100	20th	90	15th
= Customer contribution margin IV	560	2100	270	860	355
= Subtotal	2660		1485
./. Fixed costs related to customer groups	1900		210
= Customer contribution margin V	760		1275
= Subtotal	2035
./. Fixed costs related to main customer groups	1035
= Customer contribution margin VI	1000

criticism

Strictly speaking, the customer contribution margin calculation is only a purpose-specific version of a fixed cost contribution calculation. So z. B. create similar lists based on criteria such as sales regions etc. - swap for this in the above. Numerical example only remove the column headings and break down the fixed costs according to area-specific instead of customer-specific aspects.