| 技术杠杆系数的研究——技术进步对企业息税前收益的影响 |
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| 引用本文： | 成海涛.技术杠杆系数的研究——技术进步对企业息税前收益的影响[J].钢管,2002,31(1):43-45. |
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| 作者姓名： | 成海涛 |
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| 作者单位： | 攀钢集团成都无缝钢管有限责任公司,四川,成都,610069 |
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| 摘 要： | 提出了技术杠杆的概念,并就技术成本杠杆和技术价格杠杆对企业息税前收益变化的影响程度进行了探讨,经理论计算说明了通过技术进步不但可以提高企业的息税前收益,而且当企业的经济效益越差时,技术进步使产品的变动成本降低或使产品的单位售价提高而带来的企业息税前收益提高的速度越快。
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| 关 键 词： | 企业收益 技术成本杠杆系数 技术价格杠杆系数 |
| 文章编号： | 1001-2311(2002)01-0043-03 |
| 修稿时间： | 2001年9月10日 |
Studies on Technical Lever Factor -Technical Advancement VS Enterprise Income before Interest and Tax |
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| Cheng Haitao.Studies on Technical Lever Factor -Technical Advancement VS Enterprise Income before Interest and Tax[J].Steel Pipe,2002,31(1):43-45. |
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| Authors: | Cheng Haitao |
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| 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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| Keywords: | Enterprise income Technical cost lever factor Technical price lever factor |
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