“…The calcul ation resu lts show p roblem are as in the act ivities of t he studied o rganizatio ns. So, with a n increase i n fixed costs i n relation to v ariables, bot h revenue a nd profit f rom sales, a nd gross m argin, and t he thresho ld of prof itability, a nd the marg in of fina ncial stre ngth decre ase [11]. The described te ndency is typ ical for t he overwhe lming majo rity of org anizations rep resented i n the group, w ith the except ion of seve ral atypic al organiz ations of t he first g roup, whic h are char acterized by a r atio of less t han 5%.…”