Comparative Rating

Business / Human Resources (HR) / Comparative Rating: A rating method that determines ratings by making comparisons between the individuals being rated.

Operating Leverage

Business / Accounting / Operating Leverage: The extent to which fixed costs are part of a company's cost structure: the higher the proportion of fixed costs, the faster income increases or decreases with sales volumes. MORE

Operating Lease

Business / Accounting / Operating Lease: A simple rental agreement. MORE

Operating Income

Business / Finance / Operating Income: Sales revenue minus cost of sales and operating expenses. Similar to earnings before interest and taxes, operating income is examined when the earnings of the core business are analyzed. Also referred MORE

Operating In The Red

Business / Finance / Operating In The Red: Doing business while losing money. MORE

Operating Performance Ratio

Business / Accounting / Operating Performance Ratio: An overall measure of the efficiency of operations during a period: computed by dividing net income by net sales. MORE

Operating Profit

Business / Finance / Operating Profit: Another term for operating income. MORE

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