operating leverage

Operating leverage a measurement of the degree to which a firm or project relies on fixed rather than variable costs.

营运贡杆衡量一家公司或一个项目依赖固定成本，而非可变成本的程度。

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The risk is evaluated by degree of operating leverage and degree of financial leverage.

用财务杠杆系数和营业杠杆系数来评估融资的风险。

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Between degree of operating leverage DOL and degree of margin of safety MRS are reciprocal ( 3) DOL is a monotone minus function to sale income.

经营杠杆度DOL与安全边际系数MRS互为倒数关系，两者都对企业的经营状况起警示作用；③经营杠杆度DOL对销售收入S的函数为单调减函数；

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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.

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。

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