Segment Margin Definition
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
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