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Net Operating Income
A company's operating profit after subtracting operating expenses from revenue, excluding non-operating activities like taxes and interest.
Break-even Point
The financial analysis point at which total revenues equal total costs, resulting in no profit or loss.
Target Profit
The anticipated profit a business aims to achieve within a specific period, guiding pricing and production decisions.
Contribution Margin Ratio
The proportion of sales revenue that exceeds variable costs, indicating the percentage of each sales dollar available to cover fixed costs and provide profit.
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