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Contribution Accounting

Contribution Accounting. Concept: Identify Revenues and Costs with Organization Segments Segment Examples Services Clients Donors Fund Raising Events. Rev $160,000. Rev $320,000. Rev $170,000. Rev $230,000 . Cost 90,000. Cost 60,000. Cost 70,000. Cost 220,000. Segment A.

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Contribution Accounting

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  1. Contribution Accounting • Concept: Identify Revenues and Costs with Organization Segments • Segment Examples • Services • Clients • Donors • Fund Raising Events

  2. Rev $160,000 Rev $320,000 Rev $170,000 Rev $230,000 Cost 90,000 Cost 60,000 Cost 70,000 Cost 220,000 Segment A Segment B Segment C Segment D Annual Costs $40,000 Annual Costs $30,000 Annual Costs $200,000

  3. Rev $160,000 Rev $320,000 Rev $170,000 Rev $230,000 Cost 90,000 Cost 60,000 Cost 70,000 Cost 220,000 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

  4. Revenue $60,000 Revenue $120,000 Revenue $50,000 Cost 10,000 Cost 25,000 Cost 15,000 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

  5. Rev $160,000 Rev $320,000 Rev $170,000 Rev $230,000 Cost 90,000 Cost 60,000 Cost 70,000 Cost 220,000 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

  6. Rev $160,000 Rev $320,000 Rev $170,000 Rev $230,000 Cost 90,000 Cost 60,000 Cost 70,000 Cost 220,000 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)

  7. Decisions $ Principle: Link people to the financial consequences of their decisions

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