Leverage in its most general sense means the ability to magnify results at a relatively low cost. In business, you make decisions about leverage that affect your profitability. When you evaluate ...

The strategic use of debt as leverage has many advantages for business. These include enhanced returns, larger capital and ability to better manage cash flow. However excess leverage can lead to ...

The key to communicating the benefit of operating leverage is having a costing system that accurately characterizes the nature of cost as fixed and variable based on strong causal relationships. It ...

Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee ...