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
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- EP ID EP373058
- DOI 10.33987/vsed.1(65).2018.119-124
- Views 69
- Downloads 0
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