Business and Personal Finance Dictionary

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• CONTRIBUTION MARGIN - The difference between variable revenue and variable cost.
  
  
• CONTRIBUTION MARGIN (CM) - is the difference between sales and the variable costs of the product or ser...
  
  
• CONTRIBUTION MARGIN ANALYSIS - is a technique used in brand marketing and product management to help a ...
  
  
• CONTRIBUTION MARGIN RATIO - is the computation showing CONTRIBUTION MARGIN as a percentage of sales.
  
  
• CONTROL - the authority of an individual or entity that owns more than 50% of equity in a company or ow...
  
  
• CONTROL ACCOUNT - is a summary account in the General Ledger that is supported by detailed individual a...
  
  
• CONTROL AREA - A large geographic area within which a utility (or group of utilities) regulates electri...
  
  
• CONTROL AREA OPERATOR - An electric entity that operates generating capacity to meet area demand, monit...
  
  
• CONTROL DEFICIENCY - This exists when the design or operation of a control does not allow management or...
  
  
• CONTROL LIMITS - The upper and lower limits on the acceptable level of cash that minimizes the sum of t...