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Slides for this class: https://professorquintino.com.br/slid... Content: 00:00 - GAO - definition 00:15 - Composition of company costs 00:32 - This index represents the relationship between sales revenue and profit 00:58 - It is the relationship between these two quantities that will define the degree of operating leverage 01:07 - And why is it important? 01:29 - And that's where the danger lies! 01:57 - Sales vs. Profit Graph 02:12 - Calculation #1 - Example 03:10 - Hypothesis - 10% increase in sales 03:27 - Finding the new profit 04:00 - Comparing and determining the GAO 04:17 - Remembering the percentage increase formula 04:50 - 1st Formula using the percentage relationship 05:15 - Table, considering the GAO 05:50 - Calculating a new profit based on another revenue 07:08 - Taking the test 07:37 - 2nd Formula considering the contribution margin 07:54 - Another reference revenue and calculation of a new GAO 08:57 - Calculation #2 - statement 09:23 - Resolution of exercise #2 10:10 - Taking the test 10:31 - Ultimate Challenge 11:12 - Resolution of the ultimate challenge 13:00 - GAO danger, regarding the drop in sales 13:30 - Concluding 13:55 - What's the secret? 14:12 - Finishing ------------------------------------------- On this website of Professor Quintino 🔗 (https://professorquintino.com.br), 🔎 you will find the channel's videos organized by discipline and in sequence, according to the syllabuses of the academic disciplines. Visit: https://professorquintino.com.br -------------------------------------------- Subscribe to the channel at this link: 👊 https://www.youtube.com/@professorqui... -------------------------------------------- In the following list, there are the links to access the videos, organized in order, according to the main syllabuses of the disciplines explored on the channel. 🔗 Video that brings together all the disciplines: • Video links, organized in sequence... 📕 Basic Accounting: • Basic Accounting. Video Links... 📗 Intermediate Accounting: • Intermediate Accounting. Video Links... 📚 Advanced Accounting: • Advanced Accounting. Video Links... 📘 Cost Accounting: • Cost Accounting. Video Links... 📙 Tax Accounting: • Tax Accounting. Video Links... 📔 Accounting Theory: • Accounting Theory. Video Links... 📒 Analysis of Financial Statements: • Analysis of Financial Statements. ... 🌎 Economics: • Economics. Video Links, in sequence... 📈 Financial and Capital Market: • Financial and Capital Market. Video Links... 💰 Financial Education: • Financial Education. Video links... ------------------------------ Topics covered: GAO, degree of operating leverage, cost structure of a company, fixed costs, variable costs, cost accounting, GAO formula, what is GAO, what is degree of operating leverage,