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Operating Leverage Factor
A ratio that measures the proportion of fixed costs to total costs, indicating how a change in sales volume impacts profitability.
Sales Volume
The quantity of products or services sold by a business during a specific period, often used as an indicator of business performance.
Cost Structure
The composition of a company's costs, including the proportion of fixed versus variable costs incurred in its operations.
Break-Even Occupancy Rate
The occupancy level at which a hotel or rental property's operating income equals its operating expenses.
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