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According to Keynes, Interest is purely a 'monetary phenomenon'.
Fixed Costs
Costs that do not change with the level of production or sales, such as rent, salaries, and insurance premiums, providing a basis for operational planning.
Operating Profit
Earnings before interest and taxes (EBIT), representing the profit a company makes from its operations after subtracting operating expenses from revenue.
Sales Mix
The proportion of different products or services that make up the total sales of a company.
Unit Contribution Margin
The amount each unit sold contributes to covering fixed costs and generating profit, calculated by subtracting variable costs per unit from the selling price per unit.
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