Kundendeckungsbeitrag – Der Deckungsbeitrag eines Kunden ist dessen Beitrag zur Deckung der Overhead und zum Gewinn des Unternehmens. Dieser Deckungsbeitrag wird wie folgt ermittelt:
Sales at target prices
- Sales deductions
= Adjusted sales
- Material costs
– Manufacturing wages
- Costs for external services
= Contribution margin I.
- Marketing and sales costs
= Contribution margin II
The sales deductions include discounts, bonuses, commissions and expenses for packaging and freight. Marketing and sales costs include B. Advertising costs, storage costs and costs of financing outstanding debts.
The contribution margin II is an important criterion for the customer evaluation and for the differentiated customer care.
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