Analysis

Đòn Bẩy Hoạt Động

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.

Quick answer: 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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Quick answer

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.

Why it matters

Đòn Bẩy Hoạt Động 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.

Editorial context

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Questions and answers

Questions and answers

What is Đòn Bẩy Hoạt Động?

In this glossary, Đòn Bẩy Hoạt Động 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 Đòn Bẩy Hoạt Động used in finance?

In finance communication, this term appears in contexts such as: "Đòn bẩy hoạt động cao nghĩa là chỉ cần doanh thu tăng nhẹ cũng làm lợi nhuận hoạt động tăng mạnh, khuếch đại lợi nhuận nhưng cũng tăng rủi ro."

Why does Đòn Bẩy Hoạt Động matter in finance?

Đòn Bẩy Hoạt Động 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 Đòn Bẩy Hoạt Động?

Đòn Bẩy Hoạt Động is mainly used by Financial Analysts, Bankers, and Traders.

What category does Đòn Bẩy Hoạt Động belong to?

In this glossary, Đòn Bẩy Hoạt Động 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.

Definition

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.

Operational example

High operating leverage means that a small increase in sales can lead to a significant rise in operating income, magnifying profits but also increasing risk.

Localized term

Đòn Bẩy Hoạt Động

Localized example

Đòn bẩy hoạt động cao nghĩa là chỉ cần doanh thu tăng nhẹ cũng làm lợi nhuận hoạt động tăng mạnh, khuếch đại lợi nhuận nhưng cũng tăng rủi ro.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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