INDICATORS OF ENTERPRISE OPERATING ACTIVITIY AND LEVELS OF ITS ECONOMIC SECURITY

  • Alina Ianioglo School of Economics and Business Administration, Tallinn University of Technology (Home university: Comrat State University)
Keywords: economic security, break-even point, financial safety margin, operating leverage

Abstract

In the process of ensuring economic security of an enterprise, special attention should be paid to the economic security of production. This article describes the essence of indicators of operational activity: break-even point, financial safety margin, and operating leverage. The analysis of these indicators shows that there are four levels of economic security of production. Formulas for determining these levels are presented and justified. The proposed method can be applied in practice and helps in determining the reserves for increasing efficiency of production.

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Published
2016-09-20