Использование факторной и оптимизационной моделей при управлении операционным левериджем

Аннотация

This paper suggests the models considering influence on the level of operation leverage of factors which describe the financial state of enterprise: break-even sales, return on sales, asset turnover, fixed costs and return on equity. Optimization model developed on the basis of correlation between break-even sales and DOL allows to determine the admissible level of operation risk for an enterprise. This paper is of practical importance.

Ключевые слова:

управление рисками