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老師 為啥固定資產(chǎn)比重大的資本密集型企業(yè) 經(jīng)營(yíng)杠桿系數(shù)高? 變動(dòng)成本比重的企業(yè) 經(jīng)營(yíng)杠桿系數(shù)低?
FAILED
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學(xué)員你好,因?yàn)榻?jīng)營(yíng)杠桿是因?yàn)楣潭ㄙM(fèi)用存在導(dǎo)致的息稅前利潤(rùn)變動(dòng)大于邊際貢獻(xiàn)變動(dòng),因此固定費(fèi)用越大,風(fēng)險(xiǎn)越大,經(jīng)營(yíng)杠桿系數(shù)高,變動(dòng)成本比重大,固定費(fèi)用小,因此經(jīng)營(yíng)杠桿低
2022 12/03 14:15
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2022 12/03 14:34
老師? ?經(jīng)營(yíng)杠桿 是邊際貢獻(xiàn)的變動(dòng)大于稅前利潤(rùn)的變動(dòng)吧? 是說(shuō)反了嗎
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2022 12/03 14:37
沒(méi)說(shuō)反,是說(shuō)錯(cuò)了,經(jīng)營(yíng)杠桿=息稅前利潤(rùn)變動(dòng)率/業(yè)務(wù)量變動(dòng)率
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2022 12/03 14:44
好的? 謝謝老師
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2022 12/03 14:44
不用客氣,給個(gè)五星好評(píng)就行
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