Segment Margin Definition:

The amount computed by deducting the traceable fixed costs of a segment from the segment’s contribution margin. It represents the margin available after a segment has covered all of its own costs.

Other Related Accounting Articles:

• Contribution Margin Definition
• Contribution Margin (CM) Ratio Definition
• Profit Velocity Analysis
• Sub-optimization Definition
• Segment Definition
• Responsibility Center Definition
• Profit Center Definition
• Degree of Operating Leverage Definition
• Investment Center Definition
• Contribution Approach Definition