ما هو الرافعة التشغيلية؟
الرافعة التشغيلية A measure of how a percentage change in sales volume affects operating income, due to the presence of fixed costs in a company’s cost structure.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “الرافعة التشغيلية” Used in Practice?
تشير الرافعة التشغيلية المرتفعة إلى أن زيادة صغيرة في المبيعات يمكن أن تؤدي إلى ارتفاع كبير في الدخل التشغيلي، مما يضخم الأرباح ويزيد من المخاطر.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو الرافعة التشغيلية؟
A measure of how a percentage change in sales volume affects operating income, due to the presence of fixed costs in a company’s cost structure.
Where can I learn this term for free?
Termify is a 100% free professional English app that teaches الرافعة التشغيلية and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
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