Examlex
Cell templates are sets of cell formats based on themes; they are automatically updated if you change a theme.
Operating Leverage
A measure of how sensitive net operating income is to a given percentage change in dollar sales.
Net Operating Income
The income derived from a firm's core business operations, not including taxes and interest expenses.
Contribution Margin Ratio
A ratio that measures the percentage of sales revenue remaining after deducting variable costs, indicating the portion of sales available to cover fixed costs and generate profit.
Variable Expense Ratio
A ratio computed by dividing variable expenses by sales.
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