Examlex
CSF composition is
Fixed Expenses
Costs that do not fluctuate with changes in production level or sales volume.
Variable Expenses
Costs that vary directly with the level of production or sales volume, such as raw materials or sales commissions.
Margin of Safety
The difference between actual sales and the break-even point, indicating the extent to which sales can decline before losses begin.
Net Operating Income
The profit a company generates from its core business operations, excluding expenses and revenues from non-operating activities.
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