{"id":11695,"date":"2026-05-15T11:49:00","date_gmt":"2026-05-15T09:49:00","guid":{"rendered":"https:\/\/bjornlunden.com\/kennisbank\/blogs\/tackningsbidrag-tb-en-snabbgenomgang\/"},"modified":"2026-05-20T14:36:57","modified_gmt":"2026-05-20T12:36:57","slug":"tackningsbidrag-tb-en-snabbgenomgang","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/tackningsbidrag-tb-en-snabbgenomgang\/","title":{"rendered":"T\u00e4ckningsbidrag (TB) \u2013 en snabbgenomg\u00e5ng"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>T\u00e4ckningsbidrag (TB) anv\u00e4nds framf\u00f6rallt som underlag vid produktionsbeslut.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vid kortare produktionsbeslut kan man acceptera projekt som ger om \u00e4n ett litet positivt t\u00e4ckningsbidrag, men p\u00e5 lite l\u00e4ngre sikt g\u00e4ller det att produktionen anpassas utifr\u00e5n det st\u00f6rsta totala t\u00e4ckningsbidraget.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">S\u00e5 ber\u00e4knar du t\u00e4ckningsbidraget<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">En produkts t\u00e4ckningsbidrag \u00e4r skillnaden mellan&nbsp; produktens <em>s\u00e4rint\u00e4kt <\/em>och <em>s\u00e4rkostnad<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Med s\u00e4rint\u00e4kt menas helt enkelt produktens pris och med s\u00e4rkostnad menas kostnader som direkt kan h\u00e4nf\u00f6ras till produkten, t ex material och direkta l\u00f6nekostnader. H\u00e4r \u00e4r ett annat s\u00e4tt att uttrycka saken:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><span style=\"color: #000000;\">T\u00e4ckningsbidrag (TB\/st) = Pris \u2013 r\u00f6rlig kostnad\/st<\/span><\/p>\n<\/blockquote>\n\n\n\n<h5 class=\"wp-block-heading\">Totalt t\u00e4ckningsbidrag<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Summan av samtliga produkters t\u00e4ckningsbidrag kallas <em>totalt t\u00e4ckningsbidrag<\/em> (TTB). Det totala t\u00e4ckningsbidraget ska t\u00e4cka f\u00f6retagets <em>samkostnader <\/em>(kostnader som inte tydligt och direkt kan h\u00e4nf\u00f6ras till produkterna, t ex lokalhyror, administration och andra indirekta kostnader). Bidraget ska \u00e4ven r\u00e4cka till en tillr\u00e4ckligt stor vinst f\u00f6r att s\u00e4kra f\u00f6retagets fortlevnad.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">L\u00e4sa mer<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">I boken<strong>&nbsp;<a class=\"file blinfo.se\/bocker\/foretagets-ekonomi__5367\" title=\"F\u00f6retagets ekonomi\" href=\"https:\/\/www.bjornlunden.se\/b%c3%b6cker\/f%c3%b6retagsekonomi\/f%c3%b6retagets-ekonomi\" target=\"_blank\" rel=\"noopener\"><u>F\u00f6retagets ekonomi&nbsp;<\/u><\/a><\/strong>f\u00e5r du alla viktiga ekonomiska nyckeltal, rapporter och begrepp utf\u00f6rligt f\u00f6rklarade. Finns som tryckt bok och e-bok.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e4ckningsbidrag (TB) anv\u00e4nds framf\u00f6rallt som underlag vid produktionsbeslut. <\/p>\n","protected":false},"author":11,"featured_media":39177,"menu_order":0,"template":"","categories":[],"class_list":["post-11695","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"version-history":[{"count":2,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11695\/revisions"}],"predecessor-version":[{"id":53430,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/11695\/revisions\/53430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/39177"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=11695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=11695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}