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Together, these two factors created a powerful earnings engine called "operating leverage."
这两个因素共同打造了所谓“运营杠杆”的强大利润引擎。
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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。
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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。
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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。
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We also leverage the fact that most modern operating systems possess fairly robust protections for system APIs.
我们还利用了大多数主流操作系统对系统API保护得相当可靠这一事实。
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。