Complex sentence: In cost-volume-profit analysis, a form of management accounting, contribution margin--the marginal profit per unit sale--is a useful quantity in carrying out various calculations, and can be used as a measure of operating leverage.
Split into simpler sentences: In cost-volume-profit analysis, a form of management accounting, contribution margin is the marginal profit per unit sale. It is a useful quantity in carrying out various calculations, and can be used as a measure of operating leverage.