Examlex
An input area is defined as:
Variable Costs
Variable costs are expenses that change in proportion to the activity of a business.
Financial Break-Even
The point at which total revenues are equal to total fixed and variable costs, resulting in a net income of zero.
Soft Rationing
Internal limitations set by a company on the amount of funds allocated for new investments or projects.
Operating Leverage
A measure of how revenue growth translates into growth in operating income, demonstrating the proportion of fixed versus variable costs a company has.
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