Calculadora de Margem de Contribuição
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
MC = preço − custo_variável; MC% = MC/preço×100
About this calculator
The Contribution Margin Calculator helps you determine the unit and percentage contribution margin of a product or service. The contribution margin is the amount left from the selling price after deducting variable costs, essential for covering fixed costs and generating profit. The formula is simple: Contribution Margin (CM) = Selling Price - Variable Costs. The percentage margin is calculated as (CM / Price) × 100.
This tool is useful for entrepreneurs, managers, and financial analysts who need to evaluate the profitability of each item sold. For example, when setting prices or analyzing product lines, knowing the contribution margin helps identify which items contribute most to profit. It is also used in break-even analysis, showing how many units need to be sold to cover all fixed costs.
Important considerations: ensure all variable costs are correctly accounted for, including raw materials, commissions, and sales taxes. Fixed costs are not included in the contribution margin calculation. Additionally, the percentage margin is more useful for comparing products with different prices, while the unit margin shows the absolute value each sale generates to cover fixed costs.
Frequently asked questions
What is contribution margin?
It is the amount left from the selling price after subtracting variable costs, used to cover fixed costs and generate profit.
What is the difference between contribution margin and profit?
Contribution margin is calculated before fixed costs, while profit is the result after deducting all costs, both fixed and variable.
How to use contribution margin for pricing?
Set the selling price so that the contribution margin covers fixed costs and still generates the desired profit.
Do fixed costs enter the contribution margin calculation?
No. Contribution margin considers only variable costs, which change with production or sales volume.
What is a negative contribution margin?
It means the selling price is lower than variable costs, resulting in a loss for each unit sold.