Home  Journals  Economic Analysis: Theory and Practice  31(286) - 2012 August

Amortization as one of factors operating leverage

Available online: 22 August 2012

Subject Heading: ANALYSIS OF FINANCIAL-ECONOMIC ACTIVITIES

JEL Classification: 

Despite the fact that the concept of fixed and variable costs is quite simple, in fact it is impossible to precisely describe the costs of both fixed and variable. To simplify the evaluation of operating leverage (DOL) American scientists have proposed various static approximation, which can be used instead of DOL, including two with the use of depreciation.

Keywords: operating leverage, fixed costs, variable costs, depreciation and amortization

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ISSN 2311-8725 (Online)
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