O que e Alavancagem Operacional?
Alavancagem Operacional 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 “Alavancagem Operacional” Used in Practice?
Alta alavancagem operacional significa que um pequeno aumento nas vendas pode gerar um aumento significativo no lucro operacional, ampliando lucros e riscos.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Alavancagem Operacional?
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?
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