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Contribution Accounting
Concept: Identify Revenues and Costs with Organization Segments Segment Examples Services Clients Donors Fund Raising Events
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Annual Costs $40,000 Annual Costs $30,000 Annual Costs $200,000
Rev $230,000 Rev $160,000 Rev $320,000 Rev $170,000 Cost 70,000 Cost 90,000 Cost 220,000 Cost 60,000 Segment A Segment B Segment C Segment D Annual Costs $40,000 Annual Costs $30,000 Annual Costs $200,000
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Accounting Contribution $170,000
Rev $230,000 Rev $160,000 Rev $320,000 Rev $170,000 Cost 70,000 Cost 90,000 Cost 220,000 Cost 60,000 Cont $160,000 Cont $70,000 Cont $100,000 Cont $110,000 Segment A Segment B Segment C Segment D Annual Costs $40,000 Annual Costs $30,000 Acctg Contrib $180,000 Acctg Contrib $190,000 Annual Costs $200,000 Accounting Contribution $170,000
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Accounting Contribution $160,000
Revenue $60,000 Revenue $120,000 Revenue $50,000 Cost ,000 Cost ,000 Cost ,000 AccCont $50,000 AccCont $95,000 AccCont $35,000 Product X Product Y Product Z Annual Costs $5,000 Annual Costs $0 AccCont $140,000 Annual Costs $15,000 Accounting Contribution $160,000 Details for Segment A
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Accounting Contribution $60,000
Rev $230,000 Rev $160,000 Rev $320,000 Rev $170,000 Cost 70,000 Cost 90,000 Cost 220,000 Cost 60,000 Cont $160,000 Cont $70,000 Cont $100,000 Cont $110,000 Segment A Segment B Segment C Segment D Annual Costs $40,000 Annual Costs $30,000 AccContrib $190,000 AccContrib $70,000 Annual Costs $200,000 Accounting Contribution $60,000
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Accounting Contribution ($10,000)
Rev $230,000 Rev $160,000 Rev $320,000 Rev $170,000 Cost 70,000 Cost 90,000 Cost 220,000 Cost 60,000 Cont $160,000 Cont $70,000 Cont $100,000 Cont $110,000 Segment A Segment B Segment C Segment D Annual Costs $40,000 Annual Costs $30,000 AccContrib $190,000 AccContrib $180,000 Annual Costs $200,000 Accounting Contribution ($10,000)
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$ Decisions Principle: Link people to the financial consequences
of their decisions
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