Using Degree of Economic Leverage for Investigating the Effect of Macro Economic Variable On Company's sale

In this paper, we will intend to introduce the Degree of Economic Leverage (DEL) and its usage as one of the new techniques for profit planning goal in leverage theoretical conceptual studies. Meanwhile, we will consider and analyze it through experimental testing for increasing its justification explanatory potency. We investigate five economical variables for calculating DEL as follows:Inflation rate, financial expenditure, unemployment rate, exchange rate, export.
We consider and test 67 companies which is accepted in Tehran stock exchange. After theoretical conceptual studies, it was confirmed that there is a meaningful relation between financial expenditure and exchange rate with a firm's sale and the result...... .