由于与产品或服务相关的固定经营成本的存在(由于所有成本从长期看都是可变的,故本文进行的是短期分析),使得企业销售量的变动可能导致营业利润(或亏损)更大比例的变动,这是经营杠杆(Operating Leverage)的一个可能效应。我们将企业营业利润对企业销售额变动的敏感性的数量化度量,称为经营杠杆系数(Degree of Operating Leverage:DOL),根据这一定义,企业在某一特定销售水平的DOL可以用公式表示为: Due to the existence of fixed operating costs associated with a product or service, which is a short-term analysis as all costs are variable over the long term, changes in the volume of sales of an enterprise may result in a larger operating profit (or loss) This is a possible effect of Operating Leverage. Our quantitative measure of the sensitivity of operating profit to the change in sales of an enterprise is called the Degree of Operating Leverage (DOL). According to this definition, a firm's DOL at a given sales level can be formulated as for: