The Contribution Margin due to a Limiting Factor in the Presence of Several Sales Options: Actuality Is Not Always As It Appears at the Beginning of the Analysis

The analysis of company data useful for economic decisions,if not interpreted in an overall view of the company situation,can lead to wrong conclusions.This is the case when a company has to choose between several sales options for one or more products in the presence of a limiting factor.The continuation of the investigation often denies the initial analysis.Not everything is as it appears,therefore,at the beginning of the deepening of the data useful for economic decisions.As it is well known,the choices of profitability concerning the planning of the sale of company products take place,at least in the majority of cases,through the determination of the contribution margin,i.e.the profitability margin connected to the individual goods/services sold by the companies(selling price net of variable costs).The contribution margin can be determined with four objectives:(1)Determination of the yield of the single product,net of variable costs only.In this case,the margin defines unitary,from net product yield to unitary contribution margin.(2)Determination of the return on total sales of an individual product,net of variable costs.In this hypothesis,reference is made to the first level(or gross)contribution margin.(3)Determination of the ability of the individual product to contribute to the coverage of fixed costs common to the company.This margin is determined net of special product variable and fixed costs.This aggregate is defined as a Level II(or semi-gross)margin.(4)Determination of the useful value in the planning choices in case of presence of scarce productive factors.In this case,it must identify the so-called unitary margin for low factor.Here we will only deal with the problem of the use of the contribution margin in the presence of rare factors.To complete the analysis,below are some very brief considerations regarding,respectively,the unitary,level I,and level II contribution margin in order to better understand where the problem of the most convenient choice of income is located in the event of the presence of rare production factors,especially in an environment characterized by a plurality of sales options.

Methods to evaluate the impacts of physio- geographical pattern on spatio-temporal disparity of regional development

With the rapid economic development during the last 30 years in China, more and more disparities have emerged among different regions. It has been one of the hot topics in the fields of physical geography and economic geography, and also has been the task for Chinese government to handle. Nevertheless, to quantitatively assess the impacts of physio-geographical patterns （PGP） on the regional development disparity has been ignored for a long time. In this paper, a quantitative method was adopted to assess the marginal effects of the PGP on spatio-temporal disparity using the partial determination coefficients. The paper described the construction of the evaluation model step by step following its key scientific thinking. Total GDP, per capita GDP, primary industrial output value and secondary industrial output value were employed in this study as the indicators to reflect the impacts of PGP on the regional development disparity. Based on the evaluation methods built by researchers, this study firstly analyzed the temporal impacts of the PGP on spatio-temporal disparity of the regional development in China during the past 50 years, and then explained the spatial differences at each development stage. The results show that the spatio-temporal disparity in China is highly related to the PGP, and that the marginal contribution rate could be employed as an effective way to quantitatively assess the impact of the PGP on spatio-temporal disparity of the regional development.

Heterogeneity analysis of the role of film box office revenue factors:Based on quantile regression analysis

In this paper I apply the Quantile Regression model that suits for the different contribution of the attributes surrounding different levels of film revenues.The regression coefficients from this model reflects the correlation between the film revenue and the various attributes(production budget,popularity,runtime,vote average and vote count).The empirical analysis result shows that QR coefficients vary across different intervals of film revenue.This implies that the size of the effect for the influencing factors differ between profitability quantiles of films.