成本杠杆

政府可以运用商务成本杠杆来调节和优化城市空间结构。

The government can regulate and optimize the urban space structure with the lever of business cost .

因此，如何充分发挥诉讼成本的杠杆作用，在保护诉讼权和抑制滥诉之间寻得平衡，是民事诉讼制度研究的重要课题。

So the cost of litigation is the important subject in the study system of civil action .

由于其低成本高杠杆性、短线回报率高，权证产品在成熟证券市场中已成为股票、企业债之外第三大证券交易品种。

Because of its characteristics of low-cost , high-lever and high-rate of short term returns , the warrant , after the stock and the bond , becomes the third-biggest trading securities in the developed securities market .

如管理层对企业物流存在的问题认识不全面，不能从供应链的角度思考物流系统的优化，过分强调销售和利润，对物流成本的杠杆作用重视不够等。

There are also a lot of problems in management , such as the management people do not have overall understanding of the problems of enterprise logistics , cannot find the source problems and cannot think out the optimization of logistics system from the perspective of the supply chain .

以成本为杠杆，以目标分解为手段，在电瓷企业运用“事前预测、事中控制、事后分析”的管理体系，有效实施经营过程中各个环节的成本控制。

An electroporcelain enterprise uses the management system of the " calculation before the event , control in the event and analysis after the event ", and effectively has controlled the various costs in production , taking the costs as the lever , the resolution of objective as the means .

定量分析包括：重置成本法、杠杆分析法、概率分析法。

Quantitative analysis methods include recount cost methods and lever analysis methods and possibility analysis methods .

我们发现企业的经营风险和破产成本可能对杠杆率有正面影响，而股息支付率则与杠杆率负相关。

We found that operation risks and bankrupt costs of enterprises could have positive impacts on leverage ratio , while pay-out ratio of dividends may have negative impact on leverage ratio .

作为资本密集型产业，一直以来，能否筹措到资金是房地产企业首先要考虑的问题，而与企业价值密切相关的资本成本、财务杠杆风险等资本结构问题则被许多房地产企业忽略。

As a capital-intensive industry , the ability of financing has been the first consider of the real estate industry . However , the study of the cost of capital and financial leverage risk which closely related to the enterprise value had been ignored .

作业成本法对经营杠杆的影响ABC成本法对管理决策的意义

The Influence of ABC on DOL Importance of Activity-Based Costing in Decision-making

提出影响因素控制下的成本测定系统控制杠杆模型。

Proposing control release lever model of cost estimation system by the effect factors .

现代企业财务理论表明，当营业利润大于债务成本时，财务杠杆的使用有利于企业的发展，可以使企业价值上升。

Modern corporate financial theory shows that using financial leverage is benefit to the development of the enterprise and increases the value of it when the enterprise operation profit is larger than the cost of debt .

首先，使用布朗运动模拟三种不同调整成本类型下的杠杆率数据并给出图形，总结三种情况下杠杆率的特点。

First , use Brownian motion to simulate three different types of the leverage ratio data and give graphics , which is adjusted by costs , and then summarize the characteristics of the leverage ratio in the three cases .

本文利用我国上市公司1997至2002年的有关财务数据，建立了我国上市公司资本成本面板数据模型，运用该模型分析了我国上市公司资本成本与财务杠杆、企业规模的关系。

In this paper , we build panel data model for the capital cost of listed companies in China from 1997 to 2002 to analyze the relationship of capital cost and financial leverage , business scale .