The article reveals the essence of financial safety margin and operating leverage as important indicators of economic security of enterprise. They characterize the main activity of an economic entity. The article emphasizes that the activity of an enterprise with low operating leverage is associated with lower risk, what positively influences the economic security of an enterprise. There are identified four levels of economic security: critical, low, medium and high levels. Corresponding formulas are identified and presented. By the example of specific agricultural enterprise, there are calculated values of these indicators, and are determined the level of riskiness of production and economic security. Proposed method can be applied in practice to control the production process, cost structure and to increase efficiency and economic security of the enterprise as a whole.