Managerial decision-making is closely associated with the providing of basic financial transactions information and with their impact on the financial situation and economic results of the enterprise. Nowadays basic tools and methods of every manager includes, besides budgets and calculations, effective and efficient usage of information obtained from the managerial accounting. Each managerial decision is original and specific is also its information support. The information requirements therefore indirectly relate to the character of decision-making tasks and to their basic classification. The basic decision-making tasks classification in terms of time provides division into short-term and long-term decision-making tasks. The ideal information database for such addressing is variable costs calculation. The determination of the critical capacity utilization and the determination of the minimum acceptable profit is a fundamental task in managerial decision making. It provides information for the relevant product-type and capacity-type tasks associated with the initial conditions of problem solution. The aim of this paper is to intepret through the case study, the relevance and impact of absolute and relative contribution margin indicator for quantification of the volume of performances to achieve the break-even point and required profit in non-homogeneous production.