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Operating Leverage
A measure of how revenue growth translates into growth in operating income, indicating the proportion of fixed costs in a company's cost structure.
Forecasting Risk
The risk associated with the potential for actual results or outcomes to differ significantly from forecasted or expected results.
Operating Leverage
The degree to which a company or project can increase operating income by increasing revenue, emphasizing the fixed versus variable costs structure.
Break-Even Point
The sales level at which a company neither makes a profit nor incurs a loss.
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