{"product_id":"priskalkyl-tackningsbidrag-produkt-tjanst-2026-2027","title":"Price Calculation \u0026 Contribution Margin 2026\/2027 – Product \u0026 Service | Swedish + English Excel, Word \u0026 PDF","description":"\u003cdiv class=\"mb-product\" lang=\"en\"\u003e\n\n\u003cp\u003e\u003cstrong\u003eSet prices with an eye on costs, contribution, and break-even.\u003c\/strong\u003e The template shop's price calculator combines product costing, service costing, contribution margin, contribution ratio, cost price, break-even point, target pricing, and scenario analysis in one cohesive package.\u003c\/p\u003e\n\n\n\u003cdiv style=\"background:#e7f6ed;border-left:4px solid #29865a;padding:14px 18px;margin:18px 0;border-radius:6px\"\u003e\n\n\u003cstrong\u003eReviewed October 8, 2026.\u003c\/strong\u003e Economic principles and guidance have been verified against sources including Verksamt.se and Almi. No VAT rate or income tax rate is hard-coded.\n\n\u003c\/div\u003e\n\n\n\u003ch2\u003eIncluded\u003c\/h2\u003e\n\n\u003ctable\u003e\n\n\u003cthead\u003e\u003ctr\u003e\n\n\u003cth\u003eDocument\u003c\/th\u003e\n\n\u003cth\u003eFormat\u003c\/th\u003e\n\n\u003cth\u003eContent\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003ePrice Calculator \u0026amp; Contribution Margin – Swedish\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\u003ctd\u003eProduct, service, break-even, target price, scenario, and pricing decisions\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003ePricing \u0026amp; Contribution Margin – English\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\u003ctd\u003eEnglish working\/reference version adapted to Swedish business conditions\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eUser Guide – Swedish\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\u003ctd\u003eCM, CR, markups, break-even, VAT, and workflow\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eUser Guide – English\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\u003ctd\u003eStep-by-step pricing guidance\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003ePrice Calculation Tool\u003c\/td\u003e\n\n\u003ctd\u003eExcel\u003c\/td\u003e\n\n\u003ctd\u003eProduct costing, service costing, fixed costs, scenarios, and dashboard\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\n\u003ch2\u003eThe Excel Tool\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003e200 product costings\u003c\/strong\u003e with variable cost, price, CM, CR, markup, cost price, break-even, and target price.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003e100 service costings\u003c\/strong\u003e with fixed cost base, practical billable capacity, hourly rate, break-even, and billing ratio.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eFixed costs\u003c\/strong\u003e with 200 separate cost entries and controlled allocation.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eScenario analysis\u003c\/strong\u003e for price, volume, and variable cost.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDashboard\u003c\/strong\u003e with revenue, total CM, expected profit, fixed cost allocation, and alert checks.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\n\u003ch2\u003eWhat do CM and CR mean?\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eContribution Margin (CM)\u003c\/strong\u003e is the price excluding VAT minus the variable cost. It shows how much each unit sold contributes to fixed costs and profit. \u003cstrong\u003eContribution Ratio (CR)\u003c\/strong\u003e is the CM divided by the price. CR should not be confused with markup, which uses the cost as the comparison base.\u003c\/p\u003e\n\n\n\u003ch2\u003eBreak-even and target price\u003c\/h2\u003e\n\n\u003cp\u003eThe tool calculates the break-even volume and break-even revenue where the contribution margin exactly covers allocated fixed costs. You can also specify a desired target profit and receive an indicated target price based on volume and cost structure.\u003c\/p\u003e\n\n\n\u003ch2\u003eProduct and service in the same package\u003c\/h2\u003e\n\n\u003cp\u003eThe product costing handles items such as purchases\/materials, direct labor, shipping, packaging, transaction fees, and commissions. The service costing, by contrast, is based on the fixed cost base, practical billable hours, and variable cost per billed hour.\u003c\/p\u003e\n\n\n\u003ch2\u003eImportant regarding price, VAT, and competition\u003c\/h2\u003e\n\n\u003cp\u003eA cost-based price is only a starting point. Customer value, competition, market situation, and willingness to pay must also be taken into account. The VAT rate is set by the user because applicable Swedish VAT depends on what is being sold and current regulations. Furthermore, suppliers and retailers must follow competition rules and avoid unauthorized price fixing.\u003c\/p\u003e\n\n\n\u003ch2\u003eFrequently asked questions\u003c\/h2\u003e\n\n\u003ch3\u003eIs the contribution ratio the same as markup?\u003c\/h3\u003e\n\n\u003cp\u003eNo. CR measures CM in relation to the sales price. Markup measures the difference between price and cost in relation to the cost base.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan I use the template for consulting services?\u003c\/h3\u003e\n\n\u003cp\u003eYes. The service costing is built for consulting time and other services where practical billable capacity is central.\u003c\/p\u003e\n\n\n\u003ch3\u003eDoes the Excel template have a fixed VAT rate?\u003c\/h3\u003e\n\n\u003cp\u003eNo. You enter the VAT rate that actually applies to your product or service.\u003c\/p\u003e\n\n\n\u003ch3\u003eCan I analyze multiple products?\u003c\/h3\u003e\n\n\u003cp\u003eYes. The product tab contains 200 calculation rows and supports the allocation of shared fixed costs per product.\u003c\/p\u003e\n\n\n\u003ch3\u003eDoes the template replace accounting?\u003c\/h3\u003e\n\n\u003cp\u003eNo. It is a planning and decision support tool and does not replace bookkeeping, tax returns, or individual financial advice.\u003c\/p\u003e\n\n\n\u003ch2\u003eFormat and delivery\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e DOCX, PDF, and XLSX. \u003cstrong\u003eLanguage:\u003c\/strong\u003e Swedish + English. \u003cstrong\u003eVersion:\u003c\/strong\u003e 1.0. \u003cstrong\u003eReviewed:\u003c\/strong\u003e 2026-10-08.\u003c\/p\u003e\n\n\n\u003cp\u003e\u003cstrong\u003eSources:\u003c\/strong\u003e Verksamt.se – Create a budget and Set the right price; Almi – How to set the right price for your product or service; Verksamt.se – Competition, laws, and regulations.\u003c\/p\u003e\n\n\n\u003c\/div\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55642480705878,"sku":"PRISKALKYL-TB-2026-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/01_priskalkyl_tackningsbidrag_2026_2027_hero.png?v=1791413070","url":"https:\/\/mallbutiken.se\/en\/products\/priskalkyl-tackningsbidrag-produkt-tjanst-2026-2027","provider":"Mallbutiken","version":"1.0","type":"link"}