Examlex
Which of the following types of prison staff are the most numerous?
Variable Cost Ratio
The proportion of variable costs to total sales, indicating how variable costs change with sales levels.
Bond Issue
The process by which a borrower issues bonds to raise funds from investors willing to lend them money for a certain period.
Operating Leverage (DOL)
Operating leverage measures how revenue growth translates into growth in operating income. It is a measure of how sensitive the operating income is to the change in revenues.
Fixed Costs
Expenses that do not change with the level of production or sales, such as rent or salaries.
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