Использование факторной и оптимизационной моделей при управлении операционным левериджем

Ласкина Любовь Юрьевна

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2007, issue 4, 175-179

Abstract: 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.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:14623282

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