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营业杠杆现象是一个企业中普遍存在的现象,营业杠杆系数可帮助企业管理者进行预测分析,同时也可以反映企业的经营风险。本文主要从营业杠杆系数的涵义推出营业杠杆系数在会计核算中的作用。
The phenomenon of operating leverage is a common phenomenon in an enterprise. The operating leverage coefficient can help managers make predictions and analyzes as well as reflect the operational risk of the enterprise. This paper mainly introduces the function of operating leverage in accounting accounting from the meaning of operating leverage.