摘要：One of the state-of-the-art tools for complex economic analysis is operational analysis which allows the assessment of the structure of the productive costs of a company and detection of their effect on the profitability level. Cost management system has become the key instrument of improvement of unstable financial condition of a company. Operating leverage and its specifics should be taken into consideration in applying operational cost analysis for business activities of any company, including agricultural manufacturers.
其他摘要：Одним из современных инструментов комплексного экономического анализа является операционный анализ, который позволяет проанализировать структуру производственных затрат предприятия и выявить ее влияние на изменение уровня рентабельности. Система управлени
