Contribution margin, dol, and break-even analysis: a financial performance comparison of amazon and walmart (2020–2024)..

Contribution margin, dol, and break-even analysis: a financial performance comparison of amazon and walmart (2020–2024)..

##article.authors##

  • Kodir Gulomov

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https://doi.org/10.5281/zenodo.15655041

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Amazon, Walmart, Degree of Operating Leverage (DOL), Contribution Margin Ratio (CMR), Break-even Analysis, Financial Performance, Retail Sector, Profitability Metrics, Risk Management, Comparative Analysis

##article.abstract##

This study offers a comparative financial analysis of Amazon and Walmart across 2020–2024, focusing on three
essential metrics: Degree of Operating Leverage (DOL), Contribution Margin Ratio (CMR), and Break-even Analysis.
By examining these metrics, the research aims to shed light on how each company’s financial structure, operational
efficiency, and risk exposure play out in the fiercely competitive retail landscape. Data for this analysis were drawn from
publicly available financial reports, market sources, and industry insights.

##submission.authorBiography##

Kodir Gulomov


Student at Tashkent State University of Economics

##submission.citations##

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Horngren, C. T., Sundem, G. L., & Stratton, W. O. (2014). Introduction to Management Accounting. Pearson Education.

Higgins, R. C. (2018). Analysis for Financial Management (12th ed.). McGraw-Hill Education.

Kumar, A., & Raj, P. (2022). Comparative study of financial performance between e-commerce and traditional retail

businesses: A case of Amazon and Walmart. Journal of Business Strategy, 43(4), 112–126.

Statista. (2023). Gross Profit Margin of Amazon and Walmart 2020–2024. Retrieved from [https://www.statista.com]

(https://www.statista.com)

Macrotrends. (2024). Amazon Financial Performance 2020–2024. Retrieved from [https://www.macrotrends.net]

(https://www.macrotrends.net)

Walmart Inc. (2024). Annual Reports and Financial Data. Retrieved from [https://corporate.walmart.com](https://

corporate.walmart.com)

Amazon.com, Inc. (2024). Annual Reports and Financial Data. Retrieved from [https://ir.aboutamazon.com](https://

ir.aboutamazon.com)

Finbox. (2024). Amazon and Walmart Key Financial Metrics. Retrieved from [https://finbox.com](https://finbox.com)

Horngren, C. T. (1989). Cost Accounting: A Managerial Emphasis. Prentice Hall.

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##submissions.published##

2025-05-01

##submission.howToCite##

Gulomov, K. (2025). Contribution margin, dol, and break-even analysis: a financial performance comparison of amazon and walmart (2020–2024). YASHIL IQTISODIYOT VA TARAQQIYOT, 3(5). https://doi.org/10.5281/zenodo.15655041

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##issue.vol## 3 ##issue.no## 5 (2025): «Yashil iqtisodiyot va taraqqiyot» журнали

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Articles

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