Examlex
Which documentation technique depicts data relationship in databases.?
Cash Break-even Point
The point at which a business's cash inflows equal its cash outflows, excluding financing.
Degree of Operating Leverage
A ratio that quantifies the sensitivity of a company's operating income to its sales, demonstrating the impact of fixed and variable costs on profitability.
Fixed Costs
Fixed costs that stay the same no matter how much is manufactured or sold, including expenses for rent, employee salaries, and insurance charges.
Hard Rationing
A situation where companies cannot obtain funds for projects despite having positive net present values due to external financing constraints.
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