INFLUENCE OF PRODUCTION LEVERAGE MECHANISM ON COST MANAGEMENT OF INDUSTRIAL ENTERPRISE
Journal Title: Вісник соціально-економічних досліджень - Year 2018, Vol 1, Issue 65
Abstract
The article substantiates the importance of practical implementation of cost management measures through the application of the mechanism of production leverage for domestic enterprises. The calculations of the influence of the cost management policy and price policy on profit and the reserves of financial strength are presented. The effect of the production lever (leverage) is considered. The functional dependence that characterizes the influence of the costs structure (the share of constant and variable costs in it) and the production profitability on the production leverage effect size is analyzed. The use of the production leverage as a flexible method for obtaining the necessary information for the making optimal short-term decisions on cost management is proposed.
Authors and Affiliations
Natalia Radionova
Keywords
Related Articles
- EP ID EP373058
- DOI 10.33987/vsed.1(65).2018.119-124
- Views 78
- Downloads 0
STRATEGY OF CYCLIC DIVERSIFICATION AS AN INSTRUMENT OF INCREASING EFFICIENCY IN SALES ACTIVITY OF AGRICULTURE ENTERPRISES
With a view to increase the efficiency of business activity of agricultural enterprises in Ukraine the size of the revenues from buying and selling of agricultural products through different market channels was calculate...
Geo-economic directions of innovation activity development in Ukraine
The characteristics of innovations in modern conditions of the «new economy» forming is considers in the article. The main principles of state innovation policy are well-founded, the proposals of innovation infrastructur...
TECHNOPARKS AS A KIND OF INDUSTRIAL COOPERATION
The issues relating to the activities of technoparks as a scientific-educational-industrial complexes, which are effectively provide the industrial cooperation were discussed in the article. The experience of the industr...
VIEWS OF CLASSICAL SCHOOL OF POLITICAL ECONOMY ON THE INTERCONNECTION BETWEEN THE PROCCESSES OF ACCUMULATION AND CONSUMPTION
The article analyzes the views on interconnection between the processes of the capital accumulation and consumption submitted in the works of the most famous classical school of political economy representatives. Capital...
THE MORTGAGE CREDITING AS А PERSPECTIVE DIRECTION OF THE DEVELOPMENT OF BANK INVESTMENTS IN UKRAINE
The essence of the mortgage, the modern state of mortgage lending in Ukraine in terms of the currency of lending, the term of lending and the borrowers are examined and analyzed in the article. The structure of the bank...