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Downward Demand Spiral

In cost accounting and managerial accounting, it refers to a situation where a company (manufacturer) reduces the number of its...

Death Spiral

In cost accounting and managerial accounting, it refers to a situation where a company (manufacturer) reduces the number of its...

Profit-Volume Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin

The amount by which revenues of an entity exceed variable costs (including those relating to production, selling, and administration). This...