Contribution Margin

“But the product brings in revenue” is not an argument as long as nobody knows what is left once the variable costs are covered. As an intern in controlling at NordSport GmbH you spend six weeks working out exactly that, guided by the controller Lisa Berger. It starts with the contribution margin per unit and moves through the multi-stage calculation with margins I to III to the break-even quantity for a new own brand. Then it gets uncomfortable: how far can the price drop for a major customer, and which sales channel wins once warehouse space runs short? The final week pulls everything together in an exam simulation.