Что такое Операционный леверидж?
Операционный леверидж 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 “Операционный леверидж” Used in Practice?
Высокий операционный леверидж означает, что незначительный рост продаж может привести к значительному увеличению операционной прибыли, усиливая как прибыль, так и риск.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Операционный леверидж?
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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