Dźwignie ekonomiczne – produkt analizy
wrażliwości modelu finansowego
Economic leverage – the product of financial model sensitivity analysis
Author(s): Adam ŻwirblaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The article is an attempt to present the economic leverages phenomena in the new light. The author explain the „essence” of operational, financial and total leverage on the strength of the co-called „leverage attribute”. Then author propose the new methodological treatment and also describe the degree of leverages as functions of sale volume and discuss their particular properties. The last section of article present the author glance at the other methodological suggestions.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2007
- Issue No: 36
- Page Range: 147-168
- Page Count: 21
- Language: Polish