営業レバレッジとは？
営業レバレッジ 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 “営業レバレッジ” Used in Practice?
営業レバレッジが高いと、売上高が少し増えただけでも営業利益が大きく増加し、利益もリスクも拡大する。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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営業レバレッジとは？
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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