Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
About communication operational leverage and break-even volume
Available online: 13 March 2012 Subject Heading: Financial management JEL Classification:
The basic attention at the analysis operational leverage should be directed not only on structure of expenses of firm, but also on remoteness of volume of realization concerning a break-even point. In the article it is shown that irrespective of increase in a share of constant expenses in full expenses the operational risk remains at the same level until the break-even point remains invariable Keywords: operating leverage, fixed cost, operating profit break-even point |
ISSN 2311-8768 (Online)
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