Examlex
Successful large-group interventions require:
Net Income
The total profit of a company after all expenses, including taxes and operating costs, have been subtracted from total revenues.
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.
Degree of Operating Leverage
A financial ratio that measures the sensitivity of a company's earnings before interest and taxes (EBIT) to a percentage change in sales, indicating the impact of fixed costs on profits.
High-low Method
The high-low method is an accounting technique used to estimate the variable and fixed costs of a business based on the highest and lowest levels of activity.
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