基于作业成本法的经营杠杆系数模型的建立

经营杠杆是财务管理学中衡量企业经营风险的重要标杆,而经常用来计量经营杠杆大小的就是经营杠杆系数。传统的经营杠杆系数模型中划分固定成本和变动成本仅考虑了产销量这一成本动因,而没有从多成本动因的角度划分固定部分和变动部分。研究的目的就是立足于多成本动因的作业成本法建立基于作业成本法的经营杠杆系数模型。介绍了经营杠杆的含义,结合作业成本法的原理推导出计算经营杠杆系数的新公式。

Establishment of the DOL(Degree of Operating Leverage)Model Based on ABC(Activity-Based Costing)

The operating leverage is an important benchmark in financial management for measuring enterprise’s operating risk,and the DOL is frequently used to measure the size of the operating leverage.And the classification of the fixed costs and variable costs based on the traditional DOL model only takes the volume of production and sales,one of the cost drivers,into consideration,and doesn’t classify the fixed costs and variable costs from multiple cost drivers.The objective of this study is to establish the DOL model based on ABC with multiple cost drivers.This paper introduces the connotations of the operating leverage,and connecting with the principles of ABC,deduces the formula for calculating the DOL.