Saarland Abitur Business Administration Practice Questions - Saarland Abitur Business Administration (BWL) Exam

What is 'Deckungsbeitrag' (contribution margin), a key cost-accounting concept in BWL?

The difference between sales revenue and variable costs, contributing toward covering fixed costs and generating profit The difference between total revenue and total costs, identical to net profit A term unrelated to business accounting A figure that is always negative for a profitable company

Correct Answer:

The difference between sales revenue and variable costs, contributing toward covering fixed costs and generating profit

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