Ценовой и натуральный операционный леверидж: особенности применения в сельском хозяйстве
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ПАРМАКЛИ, Дмитрий, ТОДОРИЧ, Людмила, ДУДОГЛО, Татьяна. Ценовой и натуральный операционный леверидж: особенности применения в сельском хозяйстве. In: Perspectivele şi Problemele Integrării în Spaţiul European al Cercetării şi Educaţiei, Ed. 6, 6 iunie 2019, Cahul. Cahul, Republica Moldova: Universitatea de Stat „Bogdan Petriceicu Hasdeu‖ din Cahul, 2019, Vol.6, Partea 1, pp. 244-251. ISSN 2587-3563 .
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Perspectivele şi Problemele Integrării în Spaţiul European al Cercetării şi Educaţiei
Vol.6, Partea 1, 2019
Conferința "Perspectivele şi Problemele Integrării în Spaţiul European al Cercetării şi Educaţiei"
6, Cahul, Moldova, 6 iunie 2019

Ценовой и натуральный операционный леверидж: особенности применения в сельском хозяйстве


Pag. 244-251

Пармакли Дмитрий, Тодорич Людмила, Дудогло Татьяна
 
Комратский государственный университет
 
Disponibil în IBN: 25 decembrie 2019


Rezumat

It is emphasized that development of a method of evaluation of economic stability of production and output sales is in high demand from both a theoretical and practical points of view. In pursuit of generating maximal profits enterprises have to take into account increasing production risks. The level of operating leverage is an indicator of riskiness of an enterprise. Price operating leverage is determined by the ratio of sales revenue to the total amount of attained profits. However, the given relationship serves as an inverse indicator of sales profitability. Therefore, it is possible to evaluate the stability and riskiness of output sales by applying both the measure of price-based operating leverage and the coefficient of sales profitability.

Cuvinte-cheie
stability, riskiness, operating leverage, sales profitability, revenue, profit