Type of distribution, which consists of alternative outcomes and probabilities of events is classified as decision table. Decision tables are a concise visual representation for specifying which actions to perform depending on given conditions.
An effect of fixed cost to change in operating income is classified as
An effect of fixed cost to change in operating income is classified as operating leverage. Operating leverage is a cost-accounting formula that measures the degree to which a firm or project can increase operating income by increasing revenue. A business that generates sales with a high gross margin and low variable costs has high operating leverage.
Target operating income is multiplied to tax rate and then subtracted from target operating income to calculate
Target operating income is multiplied to tax rate and then subtracted from target operating income to calculate target net income. Target income is the profit that the managers of a company expect to attain for a designated accounting period.