Edlintics Journal
Exam-targeted writing on accounting, finance & the spreadsheet.
Documentation-style notes for European business students. Read the concept, see the diagram, then take it into a working session before your exam.
TopicAll2Accounting4Cash flow1Cost accounting0Costing3Data analysis0Finance4Financial accounting0Financial statements2Managerial accounting0Pricing3Small business4Spreadsheets1Valuation1Working capital1
CostingPricing
What contribution margin tells you
A price can sit below what a product seems to 'cost' and still make you money. Contribution margin — price minus variable cost — shows what each sale actually adds, and it beats a flat markup as a basis for pricing.
2 Jul 20265 min
CostingPricing
Break-even in practice
Before a business earns a cent of profit, it has to sell enough to cover its costs. Here is the one calculation that tells you exactly how much — worked through a candle studio, euro by euro.
2 Jul 20264 min