martes, 12 de septiembre de 2017

Desde Investopedia

TERM OF THE DAY
Operating Leverage
Operating leverage is a measurement of the degree to which a firm or project incurs a combination of fixed and variable costs. A business that makes sales providing a very high gross margin and fewer fixed costs and variable costs has much leverage. The higher the degree of operating leverage, the greater the potential danger from forecasting risk, where a relatively small error in forecasting sales can be magnified into large errors in cash flow projections.
Breaking it Down:
Operating leverage may be used for calculating a company’s breakeven point and substantially affecting profits by... Read More

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