BALANCE IN THE VARIATION OF COSTS AND INCOME: A MARGINAL APPROACH TO KPI “OPERATING LEVERAGE”. Costos y Gestión, [S. l.], n. 104, p. 109–149, 2023. DOI: 10.56563/costosygestion.104.5. Disponível em: https://ojs.iapuco.org.ar/index.php/costos-y-gestion/article/view/273. Acesso em: 15 jun. 2026.