经营杠杆系数(DOL)是在本量利分析的基础上发展而来的一个经济比率,对企业的经济预测和经营决策都有一定的作用。本文拟就此作一简要介绍。一、经营红杆系统的含义和计算公式我们知道,本量利分析是通过对销售量(销售收入),销售成本和销售利润的相互关系来分析和预测有关经济指标的。若用P表示某产品的单位售价,用V表示单位变动成本,用F表示固定成本总额,用Q表示销售量,用π表示利润,则; The operating leverage factor (DOL) is an economic ratio developed on the basis of this quantitative analysis, which has a certain effect on the company’s economic forecast and business decision-making. This article proposes a brief introduction to this. First, the meaning and calculation formula of operating the red bar system We know that the quantitative analysis is to analyze and predict the relevant economic indicators through the relationship between the sales volume (sales revenue), sales cost and sales profit. If P is used to indicate the unit price of a product, V is used to indicate the unit change cost, F is the total fixed cost, Q is the sales amount, and π is the profit;