Accounting Dictionary - Letter D

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Degree of operating leverage
is a measure of the extent to which a company's net income reacts to changes in sales. Degree of operating leverage is determined by dividing contribution margin by net income.
Go Back
Don't see the term you are looking for? Try searching our entire website:
Not a member?
See why people join our
online accounting course: