MK-060 | Contribution margin ratio calculation
For a regular chat, upload packs/mk-060.md. It includes the shared rules, this method, and required references
Purpose
This skill delivers: Contribution amounts and revenue ratios with explicit definitions
Recalculability does not mean the data is complete; break-even points and cost ceilings apply only under the stated assumptions
Required inputs
Provide: Net revenue and variable costs on the same scope, or verified contribution
For method questions, provide the formula, variables and an example directly; for a calculation, ask only for missing operands
Method
- Contribution margin ratio = (revenue − variable costs) ÷ revenue × 100%
- The course material uses 30–40% as a healthy range and 25% as a floor to try not to fall below. Above 40%, also check whether variable costs have been omitted
- These are course operating benchmarks; calculations still require the brand's actual costs
Calculations and interpretation
Contribution margin ratio = contribution margin ÷ net revenue on the same basis
Retain original values, units, periods, and substituted formulas. The formula is not an unconditional guarantee of results
Define gross profit, contribution margin, cost denominators, and periods explicitly; do not copy classroom example numbers as universal thresholds
Required output fields
| Order | Field | How to complete |
|---|---|---|
| 1 | Input variable | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 2 | Value | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 3 | Unit and definition | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 4 | Source | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 5 | Formula | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 6 | Result | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 7 | Limitations | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
Verification cases
MK-060-C05 | A required denominator is zero
Expected: Report that the formula is undefined; do not output a zero cost or an infinite target
MK-060-C06 | Only some costs are supplied
Expected: Retain the partial result and excluded items; do not call it complete profitability
Method sources
Source file: 行銷策略實戰學程Day2-以終為始x降低成本x提升指標
Location: Costs
Source basis: extracted from course materials
Source URL: https://docs.google.com/presentation/d/1NdxlcqAKMPHqGVS5jbjSYR_UgOJSA0fS65OnTtQLEHQ/edit
English translation of source excerpt:
Begin with the end in mind x reduce costs x improve metrics
