Operating Leverage: Theory and Practice

Author: Wang Jinggang
Publisher:
Publish Date: 2005-12-01
Features: This book strives to follow and fully embody the academic exploration, development, systematic nature, and comprehensiveness of the theory of operating leverage in its content structure arrangement and design. For this purpose, the entire book is divided into six parts.
Part 1 primarily introduces the traditional theory of operating leverage, including a basic understanding of the theoretical meaning, indicators, and models of traditional operating leverage. On this basis, it elaborates on the limitations and reflections of the traditional theory of operating leverage from both theoretical and practical perspectives.
Part 2 primarily introduces the theory and model of operating leverage for a single product. In this section, it first goes beyond the narrow concept of traditional operating leverage and proposes a broad concept of the modern theory of operating leverage. It then analyzes and discusses the theoretical and practical issues of operating leverage in the context of single-product production, with a focus on introducing the new indicator system and models of operating leverage under single-product conditions.
Part 3 primarily introduces the theory and model of operating leverage for multiple products. This section mainly proposes and introduces the establishment of a new indicator system and models of operating leverage under multiple-product conditions from a theoretical research perspective, further expanding and improving the theoretical content system of modern operating leverage.
Part 4 primarily introduces the risk analysis and models of the theory of operating leverage. The theory of operating leverage provides some important indicators for enterprise risk analysis.
Part 5 primarily introduces the main theoretical pillars of the theory of operating leverage.
Part 6 primarily introduces the decision-making value and development of the theory of cost-volume-profit analysis, providing a systematic and comprehensive analysis and elaboration on the break-even principle, models, and applications in cost-volume-profit analysis.