Proceedings of the 3d International Conference on Applied Social Science Research

The analysis of operating leverage effects based on EBIT changes

Authors
Bayi Guan, Jing Zhang, Zhanli Shang
Corresponding Author
Bayi Guan
Available Online August 2016.
DOI
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
3d International Conference on Applied Social Science Research (ICASSR 2015)
Part of series
Advances in Intelligent Systems Research
Publication Date
August 2016
ISBN
978-94-6252-148-3
ISSN
1951-6851
DOI
https://doi.org/10.2991/icassr-15.2016.284How to use a DOI?
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  -