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Wayn · 2023年07月05日

operating risk用DOL衡量,那sales risk没有公式来体现吗?sales risk如何来衡量呢?

NO.PZ2018062005000039

问题如下:

Which of the following is the most appropriate description about the degree of operating leverage?

选项:

A.

The sensitivity of operating earnings to changes in variable costs.

B.

The sensitivity of variable costs to changes in sales.

C.

The sensitivity of operating earnings to changes in the quantity of goods produced and sold.

解释:

C is correct.

The degree of operating leverage is the percentage change in EBIT that results from a given percentage change in sales, which measures the sensitivity of operating earnings to a change in the quantity of goods produced and sold.

如题

1 个答案
已采纳答案

王琛_品职助教 · 2023年07月06日

嗨,努力学习的PZer你好:


1

sales risk 的衡量指标,可以用:价格的标准差除以价格,或者是销量的标准差除以销量

请参考基础班讲义墨迹版 P401

2

课后题也有考查哈,请参考第一题

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努力的时光都是限量版,加油!