这种进度指标是业务指标：就像销售量、利润率或成本消减。

The measure of progress is a business measure: like the number of sales, profit margins, or cost cuttings.

youdao

对此联系的最浅显解释便是经营杠杆。公司用于弥补固定成本的销售额是一定的，而达到该水平后，利润率将显著增长。

An obvious explanation for the relationship is operational gearing; companies need a certain level of sales to cover their fixed costs and once that level is reached, margins rise substantially.

youdao

公司用于弥补固定成本的销售额是一定的，而达到该水平后，利润率将显著增长。

Companies need a certain level of sales to cover their fixed costs and once that level is reached, margins rise substantially.

youdao