只要企業(yè)存在固定性經(jīng)營成本,就存在經(jīng)營杠桿效應(yīng),
DOL=(△EBIT/EBIT0)/ △Q/Q0=息稅前利潤變動(dòng)率/產(chǎn)銷業(yè)務(wù)量變動(dòng)率
DOL:經(jīng)營杠桿系數(shù);△EBIT:息稅前利潤變動(dòng)額;△Q:產(chǎn)銷業(yè)務(wù)量變動(dòng)值