盈亏临界点与经营杠杆效应实证研究

Study on Breakeven Point and Leverage Effect

企业营业安全水平的分析常常以盈亏临界点为基准,借助经营杠杆系数来间接反映企业营业水平的安全程度。以永辉超市为研究对象,通过对其经营的四类产品进行营业安全水平分析,然后再对四类产品的营业安全水平进行合计,最后得到了永辉超市的营业风险评估,并根据其营业风险提出建议。

The analysis of companies’ business safety level is often, based on. breakeven, point of profit and loss, to indirectly reflect the level of business security by the leverage coefficient. This paper takes Yonghui Supermarket as an. example for research. After analyzing and summarizing the business safety level of the four kinds of products, the business risk assessment has been, concluded in. this study and some corresponding ad-vices have been, proposed.