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operating leverage

  • 经营杠杆：企业在生产和销售过程中所采用的固定成本比例。

双语例句

  1. 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。
  2. The distinctive organization of the text provides for early coverage of operating leverage, cost-volume-profit analysis, relevance, and cost allocation.
    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。
  3. In addition, this section also discusses the impact degree of factors which influence operating leverage and the applications of factor control in outsourcing and enterprise expansion.
    另外，这一部分还讨论了影响经营杠杆作用程度的各因素所起作用的大小，以及因素控制在企业外包业务和企业扩张中的应用。

网络短语

  • degree of operating leverage
    经济杠杆系数；经营杠杆系数；营业杠杆系数；经营杠杆率
  • Benefit On Operating Leverage
    营业杠杆利益；经营杠杆利益
  • Degree of Operating Leverage DOL
    经营杠杆系数
  • the degree of operating leverage
    经营杠杆系数
  • Operating leverage Analysis
    经营杠杆分析

英英释义

  • Operating leverage is a measure of how revenue growth translates into growth in operating income. Leverage, and of how risky (volatile) a company's operating income is.