经营杠杆，又称营业杠杆或营运杠杆，反映销售和息税前盈利的杠杆关系。指在企业生产经营中由于存在固定成本而使利润变动率大于产销量变动率的规律。经营杠杆（operating leverage），是指根据成本性态，在一定产销量范围内，产销量的增加一般不会影响固定成本总额，但会使单位产品固定成本降低，从而提高单位产品利润，并使利润增长率大于产销量增长率；反之，产销量减少，会使单位产品固定成本升高，从而降低单位产品利润，并使利润下降率大于产销量的下降率。
经营杠杆系数 DOL ; Degree of Operating Leverage ; Operating Leverage ; Degree of Leverage
经营杠杆率 Degree of Operating Leverage ; operating gearing
高杠杆经营 high leverage operation
经营杠杆作用 Degree of operational leverage
经营杠杆利益 Benefit on Operating Leverage
经营杠杆度 Degree of Operating Leverage ; DOL
用经营杠杆度 Degree of Operating Leverage ; DOL
用经营杠杆系数 Degree of Operating Leverage ; DOL
经营杠杆分析 operating leverage analysis
经营杆杠 DOL
·2,447,543篇论文数据，部分数据来源于NoteExpress
学习和组织内、外的人员有效谈判，就能取得最佳的经营杠杆。
Learn how to negotiate effectively with people inside and outside your organization and you have the ultimate source of business leverage available.
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.
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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