What is Операционный леверидж?
In this glossary, Операционный леверидж refers to: 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.
How is Операционный леверидж used in finance?
In finance communication, this term appears in contexts such as: "Высокий операционный леверидж означает, что незначительный рост продаж может привести к значительному увеличению операционной прибыли, усиливая как прибыль, так и риск."
Why does Операционный леверидж matter in finance?
Операционный леверидж matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.
Who uses Операционный леверидж?
Операционный леверидж is mainly used by Financial Analysts, Bankers, and Traders.
What category does Операционный леверидж belong to?
In this glossary, Операционный леверидж is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.
Where does this definition come from?
This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.