| 
 UID144698 帖子15 主题12 注册时间2016-4-15 
 | 
 财务管理中的概念讲解
| 1. Degree of operating gearing Operating leverage=Contribution/Profit before interest and tax (PBIT)
 It measures the business risk of the company.
 2. Covariance
 The covariance of two shares measures the extent to which the returns of the individual shares vary in relation to each other.
 Covariance ab = Sa
 | 
 |