TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EFFET LEVIER EXPLOITATION [1 record]
Record 1 - internal organization data 1999-02-09
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
Record 1, Main entry term, English
- leverage
1, record 1, English, leverage
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- operating leverage 2, record 1, English, operating%20leverage
correct
- gearing 3, record 1, English, gearing
correct, Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The relationship between the percentage change in profits accompanying a change in volume and the percentage change in volume itself. 1, record 1, English, - leverage
Record number: 1, Textual support number: 1 OBS
operating leverage: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - leverage
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
Record 1, Main entry term, French
- levier d'exploitation
1, record 1, French, levier%20d%27exploitation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- effet de levier d'exploitation 1, record 1, French, effet%20de%20levier%20d%27exploitation
correct, masculine noun
- levier opérationnel 2, record 1, French, levier%20op%C3%A9rationnel
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Effet, sur le bénéfice d'exploitation et le ratio de la marge bénéficiaire nette, d'une variation du volume ou du chiffre des ventes. 1, record 1, French, - levier%20d%27exploitation
Record number: 1, Textual support number: 1 OBS
Le levier d'exploitation mesure l'élasticité du bénéfice par rapport au volume ou au chiffre des ventes. Lorsque l'exploitation de l'entreprise comporte surtout des charges fixes, l'effet d'une variation du volume ou du chiffre des ventes sur le bénéfice est beaucoup plus important que si les charges sont surtout variables. 1, record 1, French, - levier%20d%27exploitation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- apalancamiento operativo
1, record 1, Spanish, apalancamiento%20operativo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- apalancamiento de operación 2, record 1, Spanish, apalancamiento%20de%20operaci%C3%B3n
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Relación entre los costes fijos y variables de una empresa. Una relación alta indica un apalancamiento fuerte. En época de mayor actividad y ventas aumentarán los beneficios, proporcionalmente más que en otra empresa que produce lo mismo y al mismo coste, pero con más inclinación hacia los costes variables. En una época de recesión, esta empresa estaría sin embargo mejor. Debe bajarse la relación cuando además hay un apalancamiento financiero fuerte, si se quiere lograr una mayor estabilidad en la rentabilidad sobre fondos propios. 1, record 1, Spanish, - apalancamiento%20operativo
Record number: 1, Textual support number: 1 PHR
grado de apalancamiento de operación. 2, record 1, Spanish, - apalancamiento%20operativo
Record number: 1, Textual support number: 1 OBS
apalancamiento operativo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - apalancamiento%20operativo
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