วิธีการคำนวณ Operating Leverage

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Operating leverage measures how sensitive a company's operating profit is to changes in revenue. High fixed costs relative to variable costs create high operating leverage — a small revenue increase produces a large profit increase, and vice versa.

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1. 1Operating leverage = % change in operating profit / % change in revenue
2. 2Or: Contribution margin / Operating profit (EBIT)
3. 3High fixed costs → higher leverage → more risk and reward
4. 4Low fixed costs (more variable) → lower leverage → more stable but less upside

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