Tula, Tula, Russian Federation
The effect of operating leverage is an important tool for management analysis, reflecting the relationship between the natural volume of product sales and operating profit, and serves as an indicator of operational risk. This makes the issue of monitoring the indicator, determining safe boundaries and the degree of stability of its values relevant. The article presents an example of constructing and analyzing the operating leverage effect curve. The main element of novelty in the framework of the study was the thesis on the allocation of segments according to the criterion of elasticity of the effect of operating leverage.
variable and fixed costs, contribution margin, operating profit, operating leverage effect, operating leverage curve, operating leverage elasticity and variability
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