ऑपरेटिंग लीवरेज क्या है?
ऑपरेटिंग लीवरेज 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 “ऑपरेटिंग लीवरेज” Used in Practice?
उच्च ऑपरेटिंग लीवरेज का मतलब है कि बिक्री में थोड़ी सी वृद्धि से ऑपरेटिंग इनकम में काफी बढ़ोतरी हो सकती है, जिससे लाभ और जोखिम दोनों बढ़ते हैं।
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ऑपरेटिंग लीवरेज क्या है?
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.
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