经营杠杆

Learn how to negotiate effectively with people inside and outside your organization and you have the ultimate source of business leverage available.

学习和组织内、外的人员有效谈判，就能取得最佳的经营杠杆。

A business lever is an important sign for measuring enterprise business risk Usually, the smaller the business lever coefficient is, the smaller the risk is.

经营杠杆是衡量企业经营风险的重要标志。一般而言，经营杠杆系数越小风险越小。

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。

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。

Fixed cost lead to managerial levers emerging. Enterprises would fully recognize the effect of managerial levers in order to improve the quality of making policy and economic results.

经营杠杆效应是由于固定成本的存在而产生的，企业必须充分认识经营杠杆的作用，以提高决策质量和经营效率。