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The contribution margin (gross margin) is an indicator that reflects the difference between the revenue from the sale of a product and the variable costs associated with its production and sale. It shows how much money remains to cover fixed costs and generate profit.

Formula:

Contribution Margin = Revenue - Variable Costs

Or in relative expression (percentage):

% Contribution Margin = (Revenue - Variable Costs) / Revenue * 100%

Example:

If a product is sold for 1000 rubles and the variable costs for production and delivery are 600 rubles, then the contribution margin will be 400 rubles. These 400 rubles are used to cover fixed costs (rent, salaries, marketing) and to generate profit.

For a product manager, this indicator is important for assessing product profitability, making pricing decisions, and optimizing costs.