1. Operating leverage is very high near the breakeven point and decreases as the level of production increases above the breakeven point.

2. Operating leverage measures the percentage increase in profits resulting from a given percentage increase in sales.

3. First, if the operating leverage of the resurgence of capital once again into the high-risk assets, it will stimulate subline currency rose against the dollar.

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4. Operating Leverage A measurement of the degree to which a firm or project relies on fixed rather than variable costs.

5. Although operating leverage is an important factor affecting business risk.

6. The earnings generated at home are suffering as operating leverage fades and companies can't fully pass soaring costs through to customers.

7. DOL(Degree of Operating Leverage), which is the ratio of net income variation to sales variation, is one of the indexes to reflect the operating risk of an enterprise.

8. In addition, this section also discusses the impact degree of factors which influence operating leverage and the applications of factor control in outsourcing and enterprise expansion.

9. Smaller, unlisted firms likely experienced a similar trend, aggravated by lower margins given their higher operating leverage.

10. The distinctive organization of the text provides for early coverage of operating leverage, cost-volume-profit analysis, relevance, and cost allocation.

11. We discover that the operating lever is affected by the sale quantity and the unit gross profit, and that the value of the operating leverage in different fields.

12. In conclusion, it is more objective and accurate by putting ABC method into operating leverage. The research helps the operators' decision-making.