Dźwignia operacyjna

(ang. operating leverage) Pokazuje w jaki sposób majątek firmy i związane z nim koszty stałe wpływają na poziom zysku operacyjnego (ang. EBIT) firmy. Określa zależność pomiędzy względną zmianą zysku operacyjnego firmy, a względną zmianą wielkości sprzedaży firmy. Wysoki poziom dźwigni operacyjnej świadczy o niskim poziomie kosztów zmiennych i o wysokim poziomie kosztów stałych, co wymusza na firmie wysoki poziom sprzedaży. Po przekroczeniu przez firmę progu rentowności tempo przyrostu zysku staje się szybsze niż tempo przyrostu sprzedaży tzn. zmiana sprzedaży o X% powoduje wzrost zysku o więcej niż X%.

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