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COGNITIVE ASSESSMENT Which of the following does not improve with the database approach?
Total Sales Revenue
The overall income generated from selling goods or services before any expenses are subtracted.
Operating Leverage
A measure of how revenue growth translates into growth in operating income, indicating the proportion of fixed versus variable costs a company has.
Margin of Safety
This measures the difference between actual sales and sales at the break-even point, indicating the amount by which sales can drop before losses start occurring.
CVP Analysis
Cost-Volume-Profit Analysis, a business management tool used to determine how changes in costs and volume affect a company's operating income and net income.
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