Хакимов Б.Ж. – ТМИ, доцент, и.ф.н.
Юнусов М.Э. – НамМПИ, катта
ўқитувчи, и.ф.н.
Очилов О.И. – ТМИ, ўқитувчи
In the article the mutter is about a concept of operational leverage in the
economic relations of entity as well as its theoretical and practical issues. Especially,
a way and its positive sides to realize of Break-even analysis on the basis operational
leverage have been shown.
Keywords: Break-even analysis, leverage, operational leverage, fixed cost,
variable cost, semi variable cost, level of operational leverage, financial leverage.