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Contribution Margin Ratio
The proportion of sales revenue that exceeds variable costs, indicating how much revenue contributes towards covering fixed costs and generating profit.
Operating Leverage
A measure of how revenue growth translates into growth in operating income and the degree to which a company can increase operating income by increasing revenue.
Break-Even Point
The point at which total costs match total earnings from production or sales, leading to neither a profit nor a loss.
Maintenance Costs
The expenses incurred to keep an asset in working condition or restore it to proper operation.
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