Home  Journals  Financial Analytics: Science and Experience  10(100) - 2012 March

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

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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