TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DEGREE OPERATING LEVERAGE [1 record]

Record 1 1998-07-02

English

Subject field(s)
  • Finance

French

Domaine(s)
  • Finances
DEF

Ratio mesurant la sensibilité du bénéfice d'exploitation à une variation du volume ou du chiffre des ventes.

Spanish

Campo(s) temático(s)
  • Finanzas
DEF

Una medida del impacto de los costos fijos sobre las utilidades de operación de la empresa. El porcentaje de cambio en la utilidad de operación se divide entre el porcentaje de cambio en el volumen para un determinado nivel de operaciones.

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