The analysis of operating leverage effects based on EBIT changes

DOI

10.2991/icassr-15.2016.284How to use a DOI?

Keywords

EBIT; change; rate of change; operating leverage; effect

Abstract

The profit change rate is the core of performance evaluation in enterprise management, but the key point of the profit changes should be the use of operating leverage. Enterprise operators use operating leverage to increase the EBIT of their enterprise frequently, so operating leverage become the main way to influence EBIT by management methods. With factor analysis and application cases method, we will analyze impact factors of operating leverage coefficient. From the point of EBIT changes, to provide reference for increase profit by operating leverage and avoid risk for Enterprise operators.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Bayi Guan
AU  - Jing Zhang
AU  - Zhanli Shang
PY  - 2016/08
DA  - 2016/08
TI  - The analysis of operating leverage effects based on EBIT changes
BT  - Proceedings of the 3d International Conference on Applied Social Science Research
PB  - Atlantis Press
SP  - 1045
EP  - 1047
SN  - 1951-6851
UR  - https://doi.org/10.2991/icassr-15.2016.284
DO  - 10.2991/icassr-15.2016.284
ID  - Guan2016/08
ER  -