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    技術(shù)杠桿系數(shù)的研究——技術(shù)進(jìn)步對企業(yè)息稅前收益的影響

    Studies on Technical Lever Factor——Technical Advancement VS Enterprise Income before Interest and Tax

    • 摘要: 提出了技術(shù)杠桿的概念,并就技術(shù)成本杠桿和技術(shù)價格杠桿對企業(yè)息稅前收益變化的影響程度進(jìn)行了探討,經(jīng)理論計算說明了通過技術(shù)進(jìn)步不但可以提高企業(yè)的息稅前收益,而且當(dāng)企業(yè)的經(jīng)濟效益越差時,技術(shù)進(jìn)步使產(chǎn)品的變動成本降低或使產(chǎn)品的單位售價提高而帶來的企業(yè)息稅前收益提高的速度越快。

       

      Abstract: The technical lever concept is introduced, meanwhile the extent of the influence by the technical cost lever and the technical price lever on enterprise income before interest and tax is discussed. Based on relevant theoretic calculation, it is concluded that technical advancement will increase the income before interest and tax of an enterprise, and that the lower an enterprise's economic benefit is, the faster the said income will be increased owing to cutting down the variable cost or raising up the product unit price resulting from technical advancement.

       

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