经营风险的衡量经营风险是由企业生产经营的不确定性如销售量、价格、成本等的波动性所导致的经营利润息税前利润的不确定性而生成的。从理论上讲，经营风险是可以用经营杠杆来衡量的。所谓经营杠杆是指在存在固定成本的情况下，息税前利润变动率相当于销售量变动率的 Measurement of operational risk The operational risk is generated by the uncertainty of production and operation of the enterprise, such as the uncertainty of the pre-tax profit of the operating profit before interest, due to the fluctuation of sales volume, price and cost. In theory, business risk can be measured by operating leverage. The so-called operating leverage refers to the existence of a fixed cost, the EBIT rate of change is equivalent to the rate of change of sales