wyattdawes45
09.08.2021 •
Business
List down any two professions and explain how these professions and their relevant training are related?
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Ответ:
2 operating leverage
An increase of 20% will convert into 40%
Prove:
increase in sale: 1,200 / 1,000 - 1 = 20%
increase in operating income: 70,000 / 50,000 - 1 = 40%
Explanation:
operating leverage: contribution/profit
contribution: sales revenue - variable cost:
1,000 x (250 - 150) = 100,000
proft: contribution - fixed cost: 100,000 - 1,000 x 50 = 50,000
100,000 / 50,000 = 2 operating leverage
An increase of 20% will convert into 40% increase in the net operating income
1,200 x (250 - 150) -50,000 = 70,000
increase in sale: 1,200 / 1,000 - 1 = 20%
increasei noperating income: 70,000 / 50,000 - 1 = 40%