OPTIMIZACIJA ASORTIMANA PROIZVODA VIŠEFAZNIM OBRAČUNOM KONTRIBUCIONE MARŽE
OPTIMIZATION OF PRODUCT ASSORTMENT THROUGH MULTI-PHASE CONTRIBUTION MARGIN ANALYSIS

Summary/Abstract: In business operations, it is common for a company’s production assortment or a specific segment of its program to include two or more products that generate different contribution results. For this reason, different combinations of production volume and structure contribute differently to reaching the breakeven point of minimum activity. Changes in the product mix structure, assuming all other conditions remain unchanged, directly affect both the contribution margin and the financial performance of the business. Determining the selling price based on the contribution margin provides insight into the absolute lower limit of the selling price and offers highly useful information, especially in cases where the company has underutilized capacity.

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