# 공헌이익성과표

### 공헌이익(Contribution margin)

* 회사의 영업이익을 발생시키기 위해 고정비용에 공헌(Contribution) 하는 이익이란 뜻을 내포하고 있습니다.
* 매출액에서 변동비를 차감하고 남은 액수로 계산됩니다.

<figure><img src="/files/enmmKUtacY2RJcehJjv9" alt=""><figcaption><p>Aicy는 판매관리비가 변동하는 비용인지, 고정적인 비용인지를 분류하기 위해 <strong>회귀분석 (Regression)을 진행</strong>합니다.</p></figcaption></figure>

{% embed url="<https://www.finex.ceo/>" %}


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