More than Just Lines on a Map: Best Practices for U.S Bike Routes
Leverage analysis.pptx
1. Leverage
Analysis
Chaudhary Saket Kumar
Assistant Professor,
Department of Commerce
Rameshwar Mahavidyalaya, Muzaffarpur
Contact-9415216414
Teaching a Concept
HRDC- Centre, Kumaun University, Nainital
2. Meaning of Leverage
• The term leverage has been borrowed from Physics and used very frequently in
financial management
• The term leverage indicates the ability of a firm to earn higher return by
employing fixed assets or debt
● The financial objective of every firm is to maximize value of the business and this
can be done through maximizing profit .