The analysis of operating leverage effects based on EBIT changes
- Bayi Guan, Jing Zhang, Zhanli Shang
- Corresponding Author
- Bayi Guan
Available Online August 2016.
- https://doi.org/10.2991/icassr-15.2016.284How to use a DOI?
- EBIT; change; rate of change; operating leverage; effect
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - 3d International Conference on Applied Social Science Research (ICASSR 2015) PB - Atlantis Press SN - 1951-6851 UR - https://doi.org/10.2991/icassr-15.2016.284 DO - https://doi.org/10.2991/icassr-15.2016.284 ID - Guan2016/08 ER -