经营杠杆系数

具有较高经营杠杆系数的公司风险较大，原因在于无论边际贡献如何，均须承担相关固定成本。

Firms with high operating gearing are risky as fixed cost payments must be made no matter the level of contribution .

本文的研究对上市公司行业最适宜经营杠杆系数的确定具有一定的指导作用，并对该问题的理论研究以及实践应用提供了一些有价值的思考。

The research of this thesis has certain guidance functions to the confirmation the optimum industry operating leverage of the listed company , and offered some valuable thought for the thermo research of this problem .

传统管理会计理论中的成本性态分析、本量利模型以及传统的经营杠杆系数模型；作业成本法的基本含义及核心概念，作业基础成本性态分析及作业基础本量利模型。

These theories include Cost behavior analysis , Cost-Volume-Profit ( CVP ) model and the traditional degree of operating leverage ( DOL ) model which are in traditional managerial accounting ; and basic concepts of Activity-Based Costing , activity-based Cost behavior analysis and Cost-Volume-Profit ( CVP ) model .

得出了经营杠杆与财务杠杆系数计算的快捷方式；

An easier way to calculate operating and financial leverage coefficients is worked out .

经营杠杆是衡量企业经营风险的重要标志。一般而言，经营杠杆系数越小风险越小。

A business lever is an important sign for measuring enterprise business risk Usually , the smaller the business lever coefficient is , the smaller the risk is .