Free Calculator

💰 Contribution Margin Calculator

Calculate contribution margin per product for your Capsim simulation.

Product Contribution Margin Calculator

Enter per-unit costs in dollars. Find variable costs in your Capsim production module and income statement.

Selling Price ($ per unit)

Material Cost ($ per unit)

From Capsim production cost breakdown

Labour Cost ($ per unit)

Increases when automation is low; decreases with TQM investments

Units Sold (optional)

Leave blank for per-unit analysis only

Fixed Costs ($M) (optional)

For breakeven calculation. Includes depreciation + SGA.

Please enter Price, Material, and Labour costs.

Variable Costs as % of Price

Contribution Margin Ratio

Capsim CM% Benchmarks

● ≥35% — Excellent (BSC points)

● 25–35% — Good

● <25% — Needs improvement

● Target: maximise over time

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Low Contribution Margin?

Pricing and automation decisions are the fastest way to improve CM%. Get expert advice on the right moves for your round.