ما هو هامش التشغيل؟
هامش التشغيل A profitability ratio calculated as operating income divided by net sales, indicating the proportion of revenue remaining after covering operating expenses but before interest and taxes.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “هامش التشغيل” Used in Practice?
هامش التشغيل الأعلى يدل على كفاءة إدارة التكاليف وربحية قوية من الأنشطة الرئيسية.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو هامش التشغيل؟
A profitability ratio calculated as operating income divided by net sales, indicating the proportion of revenue remaining after covering operating expenses but before interest and taxes.
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