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老師這兩個(gè)怎么做,麻煩寫下流程和公式謝謝
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同學(xué),你好,問題正在解答中
2023 01/23 19:56
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2023 01/23 20:03
1、已知財(cái)務(wù)杠桿系數(shù)DFL=EBIT/(EBIT-I)=1.5,每股收益1元,可得EBIT=1.5,I=0.5,經(jīng)營(yíng)杠桿系數(shù)=經(jīng)營(yíng)杠桿系數(shù)(DOL)=(息稅前利潤(rùn)EBIT+固定成本)/ 息稅前利潤(rùn)EBIT=(EBIT+F)/EBIT=M/(M-F),可得M=1.8,F(xiàn)=0.3,若每股收益1.9元,可得EBIT=2.4,M=2.7,營(yíng)業(yè)收入增加=(2.7-1.8)/1.8=0.5
2、EBIT=1000*(1-60%)-200=200,聯(lián)合杠桿系數(shù)=經(jīng)營(yíng)杠桿系數(shù)*財(cái)務(wù)杠桿系數(shù)=(200+200)/200*[200/(200-40)=2.5
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