营业杠杆 是什么？
营业杠杆 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 “营业杠杆” Used in Practice?
高营业杠杆意味着销售额的微小增加可导致营业收入大幅提升，利润放大同时风险加大。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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营业杠杆 是什么？
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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