这篇论文提出一个财务报表分析来区别源自财务活动的杠杆作用跟源自经营的杠杆作用之间的不同。
This paper presents a financial statement analysis that distinguishes leverage that arises in financing activities from leverage that arises in operations.
本书与众不同的组织提供了早期的覆盖范围：经营杠杆，成本量利分析，相关性，和成本分配。
The distinctive organization of the text provides for early coverage of operating leverage, cost-volume-profit analysis, relevance, and cost allocation.
通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
文章的结论是，引入作业成本法的经营杠杆效应分析更为客观、准确，对经营者的决策有较强的指导意义。
In conclusion, it is more objective and accurate by putting ABC method into operating leverage. The research helps the operators' decision-making.
文章的结论是，引入作业成本法的经营杠杆效应分析更为客观、准确，对经营者的决策有较强的指导意义。
In conclusion, it is more objective and accurate by putting ABC method into operating leverage. The research helps the operators' decision-making.
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