Q25RQ

Question

What is operating leverage? What does it mean if a company has a degree of operating leverage of 3?

Step-by-Step Solution

Verified
Answer

The change  will be more operating income than sales.

1Meaning of operating leverage

The change in operating income when sales volume changes due to a change in fixed costs is known as operating leverage.

2What does it mean if a company has a degree of operating leverage of 3?

The degree of operating leverage of 3 means that the percentage variation in operating income will be three times the percentage in sales.