Вплив механізму виробничого левериджу на управління витратами промислового підприємства

Natalia Radionova

doi:10.33987/vsed.1(65).2018.119-124

Authors

Natalia Radionova Kyiv National University of Technology and Design, Ukraine https://orcid.org/0000-0002-8855-2963

DOI:

https://doi.org/10.33987/vsed.1(65).2018.119-124

Keywords:

production leverage, production (operating) lever, industrial enterprise, cost management, constant costs, variable costs, margin revenue

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.

Author Biography

Natalia Radionova, Kyiv National University of Technology and Design

Natalia RADIONOVA PhD in Economics, Associate Professor, Department of Accounting and Audit

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