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Operating risk is related to a company's cost structure and level of fixed costs in operations. It refers to the uncertainty about operating earnings arising from fixed (operating) costs. The higher the level of fixed costs in a company’s operations, the higher the operating risk, as it is more difficult for a company to adjust its costs according to the variation in sales. Operating risk is one of the two business risks, the other being sales risk (i.e. uncertainty of generating sales due to the variability in the price and volume of goods sold)
For Goods Transport Organisation, which of the cost will be regarded as Fixed or Standing Charges?
According to section 10 of Indian Contract Act, 1872, which of the following is not regarded as the essential elements of a valid contract?
Modigliani-Miller (MM) Approach is based on some assumptions. Which of the following is not an assumption of MM Approach?
Which of the following statements is true for cash basis accounting?
Family Pension is taxable under which head of Income?
For Assessment year 2020-21, A security ( other than a unit) listed in a recognized stock exchange, or a unit of equity oriented fund or a unit of the U...
When a bank chooses the wrong strategy or follow a long-term business strategy which might lead to its failure, it is called
A person shall be eligible for appointment as an auditor of a company only if he is a _______________
What is the taxable event under GST?
The two basic measures of liquidity are?