Leverage Operasi
Leverage Operasi
PENJUALAN
RAMALAN, t +
1
Penjualan
300.000
360.000
180.000
216.000
120.000
144.000
100.000
100.000
EBIT
20.000
44.000
Persentase
perubahan EBIT
=
= 120 %
Persentase perubahan penjualan
=
= 20 %
Derajat
DOL
(S)
=
= 6 kali
DOL
(S)
=
= 6 kali