Contribution margin income statement

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Contribution margin income statement is income statement that organizes costs by behavior (variable costs or fixed costs) rather than by function; can only be used by internal management.

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Contribution margin income statement. Income statement that organizes costs by behavior (variable costs or fixed costs) rather than by function; can only be used by internal management.