营业杠杆及其在企业财务管理中的运用

Operating Lever And Applying It to Finance Management

通过对营业杠杆基本含义及其规律的一般分析,论述了其在企业财务管理实践中的运用和应注意的问题。

Applying operating lever to business finance management and some problemswhich should be paid attention were discussed by analysing the basic meaning and general lawof operating lever in this paper.