KORXONA FAOLIYATI SAMARADORLIGINI BAHOLASHDA OPERATSION LEVERAJNING NAZARIY-METODOLOGIK ASOSLARI
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https://doi.org/10.66493/ba7mwy67##semicolon##
doimiy xarajatlar##common.commaListSeparator## o'zgaruvchan xarajatlar##common.commaListSeparator## kritik hajm##common.commaListSeparator## korxona samaradorligi##common.commaListSeparator## CVP tahlil##common.commaListSeparator## ishlab chiqarish leveraj##common.commaListSeparator## foyda barqarorligi##common.commaListSeparator## ishlab chiqarish riski##common.commaListSeparator## sentizivlik tahliliAbstrak
The article is devoted to the study of the essence of production leverage, i.e., the operating leverage indicator, and the theoretical and practical aspects of its evaluation in the analysis of enterprise activity. The research focuses on determining the leverage level based on the ratio of fixed and variable costs of the enterprise, and analyzing the variability of production volume, prime cost, and profit through this indicator. Additionally, the importance of operating leverage analysis in determining the optimal production volume, managing cost structure, and ensuring profit stability is substantiated. The results demonstrate that the practical application of leverage analysis is a crucial indicator for improving financial efficiency, ensuring sustainable development, and mitigating production risks.
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