The teacher’s self-presentation in terms of students’ assessments or the study of the teacher’s self-presentation features

Busygina, T. V.; Иванова, Т. Н.; Zelinskaya, M.V.; Safonova, E.; Kolesniko, Mikhail A.; Lytkina, Sardana Trofimovna

doi:10.20511/pyr2020.v8nspe2.664

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Where Eol Is the Effect Of Operational Leverage1

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2021

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“…With a high value of Kpl or EOL, even a slight decline or increase in production leads to a significant change in profit. Most of all, the effect of leverage manifests itself near the break-even point [9] [15].…”

Section: Where Eol Is the Effect Of Operational Leveragementioning

confidence: 99%

Financial management methods and ways to optimize costs

Sukhina¹,

Лебедева²,

Zhuravlev³

et al. 2021

International Review

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The article discusses financial management methods and ways to optimize costs. Management of the cost of production of enterprises is a systematic process of formation of costs for the production of all products and the cost of individual products, control over the fulfillment of tasks to reduce the cost of production, identification of reserves for its reduction. Enterprise cost management is a component of the enterprise management system as a whole. Therefore, in general terms, let us dwell on some aspects of enterprise management in order to understand the essence of cost management. Management - the activities of an enterprise aimed at realizing the objectives of the management object, subject to the rational use of available resources.

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Section: Where Eol Is the Effect Of Operational Leveragementioning

confidence: 99%