KPIs: focus su break even point e contribution margin
Gessica Valsecchi INFINANCE
Focus on
- In azienda sono tantissimi i Key Performance Indicators, ovvero indici sintetici che misurano i risultati raggiunti dall’impresa e da chi opera all’interno della stessa. Fra di essi ne esiste uno, il margine di contribuzione, particolarmente bistrattato in quanto poco compreso, spesso non calcolato correttamente o addirittura confuso con i mark-ups o ricarichi. Il margine di contribuzione è tuttavia fondamentale per determinare una ulteriore grandezza aziendale: il punto di pareggio o break even point (BEP). Il BEP è uno strumento utilissimo per misurare l’impatto dei costi fissi e delle uscite finanziarie fisse aiutando a evitare errori di programmazione.
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