经营杠杆

经营杠杆度DOL与安全边际系数MRS互为倒数关系，两者都对企业的经营状况起警示作用；③经营杠杆度DOL对销售收入S的函数为单调减函数；

Between degree of operating leverage DOL and degree of margin of safety MRS are reciprocal ( 3 ) DOL is a monotone minus function to sale income .

经营杠杆与经营杠杆度的论述

A Discussion on Operating Leverage and Degree of Operating Leverage

作业成本法对经营杠杆的影响ABC成本法对管理决策的意义

The Influence of ABC on DOL Importance of Activity-Based Costing in Decision-making

浅析经营杠杆作用和财务杠杆作用

A Discussion on the Functions of Management and Accounting As Levers

经营杠杆率指标的特点及其应用

Analysis of the Characteristics and Application of the Index of DOL

沪深上市公司经营杠杆实证研究

The Empirical Research on Operating Leverage of the Listed Company

基于经营杠杆和需求价格弹性的产品定价策略研究

The price strategy of product based on dol and price elasticity of demand

关于不同市场结构中企业经营杠杆的探讨

A Study on Operating Leverage in Different Market Structures

经营杠杆与财务杠杆原理及应用前提条件分析

Premise Analysis of Microeconomic Leverage Theory 's Application

得出了经营杠杆与财务杠杆系数计算的快捷方式；

An easier way to calculate operating and financial leverage coefficients is worked out .

经营杠杆模型的建立和探讨

The Establishment of Operation Leverage and Discussion

经营杠杆的分析与应用

Analyze and apply managerial levers

他特别指出，由于收入增速超过费用开支增幅，该集团再次实现了期待已久的正向经营杠杆效应。

In particular he pointed to the long-awaited return of positive operating leverage with revenues growing faster than expenses .

好消息是，经营杠杆意味着，即使是小幅的销售好转也能强有力地提振利润。

The good news is that operational gearing means small improvements in sales there would provide a strong boost to profit .

具有较高经营杠杆系数的公司风险较大，原因在于无论边际贡献如何，均须承担相关固定成本。

Firms with high operating gearing are risky as fixed cost payments must be made no matter the level of contribution .

然而财务杠杆和经营杠杆的效应是两方面的，既可以给企业带来正面、积极的影响，也可以带来负面、消极的影响。

However , financial leverage and operating leverage effect has two sides , both positive impact and negative impact to the enterprise .

财务杠杆和经营杠杆是重要的财务指标，越来越多的企业将财务杠杆、经营杠杆应用于各种财务管理决策中。

Financial leverage and operating leverage are important financial indicators , more and more enterprises make Financial leverage , operating leverage used in various financial management decision-making .

另外，这一部分还讨论了影响经营杠杆作用程度的各因素所起作用的大小，以及因素控制在企业外包业务和企业扩张中的应用。

In addition , this section also discusses the impact degree of factors which influence operating leverage and the applications of factor control in outsourcing and enterprise expansion .

经营杠杆是衡量企业经营风险的重要标志。一般而言，经营杠杆系数越小风险越小。

A business lever is an important sign for measuring enterprise business risk Usually , the smaller the business lever coefficient is , the smaller the risk is .

由此根据经营杠杆的本质涵义，借助多元函数全微分法，将作业基础经营杠杆定义并推导其系数为与业务量相关的一个多维向量。

According to the essential meaning of operating leverage , with multiple functions differentiation , author define activity-based operating leverage and deduce activity-based operating leverage degree is a multi-dimensional vector-valued .

本文的研究对上市公司行业最适宜经营杠杆系数的确定具有一定的指导作用，并对该问题的理论研究以及实践应用提供了一些有价值的思考。

The research of this thesis has certain guidance functions to the confirmation the optimum industry operating leverage of the listed company , and offered some valuable thought for the thermo research of this problem .

针对西方财务理论中两个微观经济杠杆&经营杠杆和财务杠杆，利用数学变换，研究了经营风险和财务风险沿企业收益流作用的机理；

In terms of the two microeconomic leverages-operating and financial leverage , the paper explores the mechanism of how operating risk and financial risk transmit along revenue flow of an enterprise by using mathematical conversion methods .

在实践中，企业应能够灵活运用经营杠杆获取收益和控制风险，从而提高企业管理者决策的效率和效果。

When facing the changing internal structure and the complicated external environment , enterprises can use operating leverage to gain profits and avoid risks , thereby improve the efficiency and effectiveness greatly of the decision making by the enterprise management .

通过对企业财务管理中的经营杠杆、财务杠杆、复合杠杆成因及其效应的分析和计量，指出杠杆与企业风险的关系，为企业筹措资金、优化资金结构、提高资金效益服务。

This paper indicates the relationship between leverage and risk through the analysis and measurement of operating leverage , financial leverage , compound leverage and the leverage in the service of organizing company funds , improving funds structure and boosting funds efficiency .

传统管理会计理论中的成本性态分析、本量利模型以及传统的经营杠杆系数模型；作业成本法的基本含义及核心概念，作业基础成本性态分析及作业基础本量利模型。

These theories include Cost behavior analysis , Cost-Volume-Profit ( CVP ) model and the traditional degree of operating leverage ( DOL ) model which are in traditional managerial accounting ; and basic concepts of Activity-Based Costing , activity-based Cost behavior analysis and Cost-Volume-Profit ( CVP ) model .

基于负债经营的财务杠杆原理，对合理负债经营这一国有企业改革热点问题进行探讨。

Based on the financial leverage theory of management in debts , the excessive debt problems existing in the reform of the state-owned enterprises were discussed .

银行体系过度庞大会导致四个严重问题。最后，由于银行经营具有高杠杆性特征，银行体系过大所导致的系统性风险比银行、债券市场均衡发展时要高得多。

With poor-developed corporate bond market , finance system may have four problems . Lastly , bank is high leveraged and would become unstable when economy goes down .

主要原因是在我国房地产市场迅速发展的背景下，受益于高速增长的市场环境和整个行业的高利润空间，房地产企业利用负债经营可充分获取杠杆利益，从而给公司绩效带来正面影响。

Real Estate Enterprises can use debt to earn leverage interest in the background of the increasing marketing and high profit margins of real estate industry .

对负债经营的基本前提、负债规模的确定因素等进行论述，以期在适度的财务风险下，使企业尽可能利用负债经营，获取财务杠杆效益。

This paper expounds the preconditions of operation on borrowings and the determining factors of operation on borrowings , hoping to make enterprise operate on borrowings as much as possible so as to obtain financial lever effect under proper financial risk .