🧮 边际贡献计算器Contribution Margin Calculator
计算单位边际贡献（售价 − 单位变动成本）、边际贡献率和总边际贡献；填写固定成本和销量后，还可看营业利润、安全边际和经营杠杆。Find unit contribution margin (price − variable cost per unit), the contribution margin ratio and total contribution; add fixed costs and units sold for operating income, margin of safety and operating leverage.
使用说明与常见问题How-to & FAQ
「边际贡献计算器」是什么？What is the Contribution Margin Calculator tool?
计算单位边际贡献（售价 − 单位变动成本）、边际贡献率和总边际贡献；填写固定成本和销量后，还可看营业利润、安全边际和经营杠杆。Find unit contribution margin (price − variable cost per unit), the contribution margin ratio and total contribution; add fixed costs and units sold for operating income, margin of safety and operating leverage.
如何使用「边际贡献计算器」？How do I use the Contribution Margin Calculator tool?
在「边际贡献计算器」中，填写「单价 $」、「单位变动成本 $」、「销量（件，可选）」、「固定成本 $（可选）」等参数，结果会随输入实时计算并显示在下方。In the Contribution Margin Calculator: Fill in "Price per unit $", "Variable cost per unit $", "Units sold (optional)", "Fixed costs $ (optional)"; results are recalculated instantly as you type.
边际贡献是什么？What is contribution margin?
边际贡献 = 售价 − 变动成本，是每卖一件能用来覆盖固定成本和形成利润的部分。边际贡献率 = 边际贡献 ÷ 售价。Contribution margin = price − variable cost: the part of each sale left to cover fixed costs and then profit. The ratio = contribution margin ÷ price.
安全边际和经营杠杆怎么理解？What do margin of safety and operating leverage mean?
安全边际 = (实际销量 − 盈亏平衡销量) ÷ 实际销量，表示销量下降多少才会亏损。经营杠杆 = 总边际贡献 ÷ 营业利润，表示销量变化 1% 时利润约变化多少个百分点。Margin of safety = (units sold − break-even units) ÷ units sold: how far sales can fall before a loss. Operating leverage = total contribution ÷ operating income: roughly how many percent profit moves when sales move 1%.
计算结果可以作为最终依据吗？Can I rely on the result?
「边际贡献计算器」按标准公式计算，结果仅供参考；实际金额以银行、券商或税务机关的规则和四舍五入方式为准。The Contribution Margin Calculator uses standard formulas and is for estimation only; actual figures depend on your bank, broker or tax authority's rules and rounding.
「边际贡献计算器」免费吗？需要注册吗？Is the Contribution Margin Calculator free? Do I need an account?
「边际贡献计算器」完全免费，无需注册或安装，打开网页即可使用，手机和电脑都能用；输入的内容只在你的浏览器本地处理。The Contribution Margin Calculator is completely free with no sign-up or install and works on phones and desktops; what you enter is processed only in your browser.