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经营杠杆分析是本量利分析的一个重要方面。经营杠杆是用来分析利润变动与业务量变动之间关系的经济概念,一般情况下利润增长率就会大于业务量增长率,其原因是由于企业存在固定成本,只要企业存在固定成本,就会存在此规律。经营杠杆现象可以揭示一些经济现象,反映企业经营风险,可以帮助企业较快地预测,可用于决策,故经营杠杆是一条很重要且具有实用价值的经济规律。
Operational leverage analysis is an important aspect of this quantitative analysis. Operating leverage is an economic concept used to analyze the relationship between profit changes and business volume changes. Under normal circumstances, the profit growth rate will be greater than the business volume growth rate. The reason is that due to the existence of fixed costs, as long as the company has fixed costs, it will There is this rule. The phenomenon of operating leverage can reveal some economic phenomena and reflect the business risk of the company. It can help the company to predict quickly and can be used for decision-making. Therefore, operating leverage is a very important and practical economic law.