Examlex
Which of the following is not an essential element of a DBMS?
Operating Leverage
A measure of how revenue growth translates into growth in operating income, indicating a company's fixed versus variable costs.
Variable Costs
Expenses that change in proportion to the level of production or sales, such as raw materials and labor costs.
Operating Leverage
Operating leverage describes the extent to which a company can increase profits by increasing sales, indicating the proportion of fixed costs to variable costs.
Break-Even Point
The level of output or sales at which a company does not make a profit or loss, but all costs are covered.
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