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jing ying gang gan xi shu bian dong cheng ben gang gan xi shu de tui dao yu ying yong
Author(s): 
Pages: 35-36
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  经营杠杆变动成本息税前利润单位产品成本EBIT产品销售量企业经营单位售价经营过程变动率;
Abstract: <正>企业经营的利润创造有两条重要的路径:一是通过增加产品销售量获取增量利润,一是通过降低单位产品成本获取增量利润。前者是一种进攻型的利润创造模式,而后者是一种内敛型的利润创造模式。
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