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Operating leverage: an underutilized risk management tool

dc.contributor.authorSabin, Gregoryen_US
dc.date.accessioned2020-04-21T13:51:29Z
dc.date.available2020-04-21T13:51:29Z
dc.date.issued2019-11-15
dc.identifier.citationGregory Sabin. 2019. "Operating Leverage: An underutilized risk management tool." Journal of Cost Management, Volume 33, Issue 6, pp. 37 - 44 (7).
dc.identifier.issn0899-5141
dc.identifier.urihttps://hdl.handle.net/2144/40252
dc.description.abstractOperating leverage refers to the relation of a firm’s fixed to variable costs. This relation can be used to support specific business strategies, enhance growth opportunities as well as manage systematic risk. All of these aspects can impact firm value and performance. This article is intended to stimulate some additional thought on the implications of operating leverage and nudge CFO’s into more actively managing their cost structure.en_US
dc.format.extentp. 37 - 44en_US
dc.language.isoen_US
dc.publisherWarren, Gorham & Lamonten_US
dc.relation.ispartofJournal of Cost Management
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internationalen_US
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectAccountingen_US
dc.subjectAuditing and accountabilityen_US
dc.titleOperating leverage: an underutilized risk management toolen_US
dc.typeArticleen_US
dc.description.versionAccepted manuscripten_US
pubs.elements-sourcemanual-entryen_US
pubs.notesEmbargo: Not knownen_US
pubs.organisational-groupBoston Universityen_US
pubs.organisational-groupBoston University, Questrom School of Businessen_US
pubs.organisational-groupBoston University, Questrom School of Business, Accountingen_US
pubs.publication-statusPublisheden_US
dc.identifier.mycv512867


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Attribution-NonCommercial-NoDerivatives 4.0 International
Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivatives 4.0 International