This spreadsheet presents, through two examples, the importance of relating the Contribution Margin to the Identified Fixed Costs in addition to the Return on Investment Analysis. Overhead is a term frequently used, relating to indirect production costs and expenses, which has grown significantly in companies due to recent technological advances. This overhead needs to be analyzed closely. The examples explain how the Identified Fixed Costs are important, even for analysis with decision-making purposes, and that the Return on Investment ( ROI ) analysis is also very important, as it allows us to evaluate the degree of success of an investment in a venture, as presented in the examples.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.