CALCULATION OF OPERATIONAL LEVER AND ANALYSIS OF ITS IMPACT’S STRENGTH

The ratio "Volume - Cost - Profit" allows to quantitatively estimate income changes, depending on the volume of sales on the basis of the operational lever mechanism. The action of this mechanism is based on the fact that profit always changes faster than any change in the volume of production, due to the presence of fixed expenses included in operating costs. In the article the value of the operating lever and the force of its impact is calculated and analyzed on the example of an industrial enterprise.