| 浅析营业杠杆系数及其经济应用 |
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| 引用本文： | 潘慧明,杨卫丰.浅析营业杠杆系数及其经济应用[J].武汉科技学院学报,1996(2). |
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| 作者姓名： | 潘慧明 杨卫丰 |
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| 作者单位： | 武汉纺织工学院 |
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| 摘 要： | 本文介绍了营业杠杆系数这一衡量企业经营风险的重要指标，对该指标的特性进行了较深入的分析和探讨。同时，还导出了利用该指标判断企业经营安全状态的方法。
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| 关 键 词： | 营业杠杆，营业杠杆系数，营业利润，经营安全率 |
Analysis on the Factors of Operating Leverage and Its Economic Application |
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| Pan Huiming, Yang Weifeng.Analysis on the Factors of Operating Leverage and Its Economic Application[J].Journal of Wuhan Institute of Science and Technology,1996(2). |
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| Authors: | Pan Huiming Yang Weifeng |
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| Institution: | Pan Huiming; Yang Weifeng |
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| Abstract: | This paper recommends the factors of operating leverage which is a very importantjudgment factor of the enterprise operating risk and analyses its charactors deeply and also, gives amethod in using the factor measure out the enterprise operating safty situation |
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| Keywords: | operating leverage the factors of operating leverage earning before interest and tax (EDIT) operating safty index |
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