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OPERATING LEVERAGE AS A INSTRUMENT OF FORECASTING PROFIT AND POSSIBLE RISKS OF A PRODUCTIVE ENTERPRISE
Sazonova Alisa Aleksandrovna1, Lyaskovskaya Elena Aleksandrovna2
1South Ural State University, graduate student of chair "Economics and Management at the construction enterprises and land management"
2South Ural State University, doctor of Economics, professor of chair "Economics and Management at the construction enterprises and land management"
1South Ural State University, graduate student of chair "Economics and Management at the construction enterprises and land management"
2South Ural State University, doctor of Economics, professor of chair "Economics and Management at the construction enterprises and land management"
Abstract
The issue of cost saving and increase profit is one of the most relevant today. This study analyzes the impact of fixed and variable costs on the final financial result of industrial enterprises. Studying this question can determine the level of risk and to predict the profit with high probability.
Keywords: cost management, fixed costs, operating leverage, production, profit, variable costs
Category: 08.00.00 Economics
Article reference:
Operating leverage as a instrument of forecasting profit and possible risks of a productive enterprise // Modern scientific researches and innovations. 2017. № 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/03/79934
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