| 经营杠杆率指标的特点及其应用 |
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| 引用本文： | 吴伟霞.经营杠杆率指标的特点及其应用[J].北京服装学院学报,1998,18(2):76-80. |
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| 作者姓名： | 吴伟霞 |
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| 作者单位： | 北京服装学院国际贸易系 |
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| 摘 要： | 经营杠杆率是反映企业经营风险的大小的一个指标，它是利润变动率与销售变动率的比值，本通过计算说明经营杠杆率指标的特点，通过举例对经营杠杆率为什么能用反映企业的经营风险以及为什么用来进行预测作了一些探索。
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| 关 键 词： | 经营风险 经营杠杆率 预测 国有企业 |
Analysis of the Characteristics and Application of the Index of DOL |
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| Wu Weixia.Analysis of the Characteristics and Application of the Index of DOL[J].Journal of Beijing Institute of Clothing Technology(Nature Science Edition),1998,18(2):76-80. |
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| Authors: | Wu Weixia |
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| Abstract: | DOL(Degree of Operating Leverage), which is the ratio of net income variation to sales variation, is one of the indexes to reflect the operating risk of an enterprise.The characterishcs of DOL is illustrated by computation, and it is discussed why the DOL can reflect and estimate the operating risk of an enterprise through examples. |
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| Keywords: | opefating risk degree of operating leverage estimate |
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