RobinB Dec 17, 2014:

Pagers, what pagers? I had to sack mine. Kept answering back...

Lancashireman Dec 17, 2014:

The Dynamic Duo will be along presently, when they next check their pagers.

Ilka Nahmmacher (asker) Dec 17, 2014:

I pursued CMROI, but the formula I found does not match the formula I stated below. I continued my research and found "contribution margin ratio" here:

http://www.accountingcoach.com/break-even-point/explanation/...

Can anyone confirm this or shoot it down?

Lancashireman Dec 17, 2014:

Thanks, Phil Let's see if Tedman and Robin red-arrow it.

philgoddard Dec 17, 2014:

Go for it, Andrew The asker hasn't given the full context, so a less technical term may be appropriate, but I agree with that as a translation.

Lancashireman Dec 17, 2014:

Not my field but how about... contribution margin return on investment (CMROI)?
http://www.7-forex.com/essentials-of-corporate-performance-m...

Ilka Nahmmacher (asker) Dec 17, 2014:

I have since learned that it is the "Produkt-Deckungsbeitrag" divided by the "Netto-Produktumsatz". Es ist eine Profitabilitätsgröße eines Produkts, und ermöglicht den Vergleich innerhalb eines Sortiments.