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The chapter concludes by saying that in order to construct a dialogic rationality of risk, we need to cultivate:
Average Operating Assets
The average value of the assets used in the course of business operations over a specific period, utilized to generate revenue.
Contribution Margin
Contribution margin is the amount by which the sale of a product exceeds its variable costs, indicating the portion of sales revenue available to cover fixed costs and generate profit.
Return on Investment
A measure used to evaluate the efficiency or profitability of an investment, calculated as the return (net profit) divided by the cost of the investment.
Flexible Budget
A budget that modifies in response to fluctuations in activity levels or volume within an enterprise.
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