Advanced contribution margin

{
  "TERM": "Advanced Contribution Margin",
  "RELATED_TERM": "Gross Margin",
  "TERM_CATEGORY": "Managerial Accounting",
  "LINK_POOL": {
    "INTERNAL_LINKS": [
      {
        "anchor_text": "variable costs",
        "url_slug": "variable-costs"
      },
      {
        "anchor_text": "fixed costs",
        "url_slug": "fixed-costs"
      },
      {
        "anchor_text": "sales revenue",
        "url_slug": "sales-revenue"
      },
      {
        "anchor_text": "profitability",
        "url_slug": "profitability"
      },
      {
        "anchor_text": "break-even analysis",
        "url_slug": "break-even-analysis"
      },
      {
        "anchor_text": "cost-volume-profit analysis",
        "url_slug": "cost-volume-profit-analysis"
      },
      {
        "anchor_text": "pricing strategy",
        "url_slug": "pricing-strategy"
      },
      {
        "anchor_text": "decision-making",
        "url_slug": "decision-making"
      },
      {
        "anchor_text": "direct materials",
        "url_slug": "direct-materials"
      },
      {
        "anchor_text": "direct labor",
        "url_slug": "direct-labor"
      },
      {
        "anchor_text": "overhead costs",
        "url_slug": "overhead-costs"
      },
      {
        "anchor_text": "product mix",
        "url_slug": "product-mix"
      },
      {
        "anchor_text": "operating leverage",
        "url_slug": "operating-leverage"
      },
      {
        "anchor_text": "target profit",
        "url_slug": "target-profit"
      },
      {
        "anchor_text": "net income",
        "url_slug": "net-income"
      }
    ],
    "EXTERNAL_LINKS": [
      {
        "anchor_text": "evolution of management accounting",
        "url": "https://www.researchgate.net/publication/356565154_Examining_the_Evolution_of_Management_Accounting_A_Qualitative_Review"
      },
      {
        "anchor_text": "critiques of contribution margin",
        "url": "https://www.forbes.com/sites/gregmilano/2023/06/15/why-contribution-margin-is-an-ineffective-measure-of-profitability/"
      },
      {
        "anchor_text": "uncertainty in cost-volume-profit analysis",
        "url": "https://www.imanet.org/-/media/ee887e53f1dd473887c938c5b0451cf4.ashx"
      },
      {
        "anchor_text": "cost accounting innovations",
        "url": "https://www.sciencedirect.com/science/article/abs/pii/B9780080447386500204"
      }
    ]
  }
}