| 经营杠杆与经营杠杆度的论述 |
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| 引用本文： | 陈华平.经营杠杆与经营杠杆度的论述[J].财会通讯,2004(10). |
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| 作者姓名： | 陈华平 |
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| 作者单位： | 中山中粤马口铁工业有限公司 广东 |
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| 摘 要： | 本文运用杠杆原理,研究分析了经营中存在的经营杠杆及其杠杆度,推导出经营杠杆度的计算公式,阐明了经营杠杆在P-S图中的位置及其确定方法。得出以下几个结论:①经营杠杆是实际经营中客观存在的;②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;④企业应力求通过减小DOL来增加息税前利润EBIT。
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| 关 键 词： | 经营杠杆 经营杠杆度 盈亏平衡点 息税前利润 |
A Discussion on Operating Leverage and Degree of Operating Leverage |
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| Chen Huaping.A Discussion on Operating Leverage and Degree of Operating Leverage[J].Communication of Finance and Accounting,2004(10). |
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| Authors: | Chen Huaping |
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| Abstract: | This Thesis researches operating leverage and its degree in operating, derives the formula, illustrates how to plot operating leverage in a profit-sale chart, educes the following conclusions :(1)operating leverage objectively inhere in all business. (2) 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. (4) all enterprise should struggle to decrease DOL for increasing profit before interest and tax. |
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| Keywords: | Qperating leverage Degree of operating leverage Breakeven point |
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