operating leverage/operating gearing

operating leverage/operating gearing
Driftsmæssig løftestangseffekt/driftsmæssig risiko, dvs. bindinger i fast kapitalapparat. Udtrykket anvendes også til at beskrive, hvor stor en del af en virksomheds omkostninger, der er faste i forhold til omsætningen.

Anglo-danske finansiel ordbog. 2013.

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