Degree of Operating Leverage (DOL) and in a broader sense Operating Leverage, shows the impact on income from changes in sales.
Note that P-V is the per unit contribution margin and Q(P-V) is the contribution margin. Degree of Operating Leverage calculates the operating income elasticity which is a measure of the sensitivity (or changes) in one item to another. Industries that tend to have high operating leverages are those that invest up front to produce a product but little on making or distributing it (i.e. software, pharmaceuticals). Retailers typically have lower operating leverage because COGS is variable.
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