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Rubric grading

Graded like a finance lead would

AI answers to finance and accounting questions, scored 1–5 on each criterion. A factually wrong core claim caps the overall score at 2, however well it is written. Every grade explains itself.

  • 8 graded answers
  • 4 with a wrong core claim
  • 3 criteria + overall
  • US GAAP / ASC 606

Gross margin versus contribution margin

grade-04

Prompt

What is the difference between gross margin and contribution margin?

Response to grade

They are the same thing: both subtract the cost of the product from revenue. Contribution margin is just the name used in management accounting, while gross margin is used in external reporting.

Expert grade

Accuracy
2/5
Completeness
3/5
Clarity
4/5
Overall
2/5

Wrong at the core: gross margin subtracts cost of goods sold (which includes fixed production overhead), while contribution margin subtracts all variable costs, including variable selling costs. The reporting-context point is partly right, but the claim that they are the same caps the overall score.

  • Accuracy — Facts, numbers and accounting treatment are correct.
  • Completeness — Answers every part of the question.
  • Clarity — Easy to follow, no filler.