In conclusion, it is more objective and accurate by putting ABC method into operatingleverage. The research helps the operators' decision-making.
文章的结论是，引入作业成本法的经营杠杆效应分析更为客观、准确，对经营者的决策有较强的指导意义。
2
The distinctive organization of the text provides for early coverage of operatingleverage, cost-volume-profit analysis, relevance, and cost allocation.
本书与众不同的组织提供了早期的覆盖范围：经营杠杆，成本量利分析，相关性，和成本分配。
3
In addition, this section also discusses the impact degree of factors which influence operatingleverage and the applications of factor control in outsourcing and enterprise expansion.