Abstract and keywords
Abstract (English):
Making calculations on operational and financial leverage is the main tool for justifying the need for borrowed funds of financing, the positive and negative effects of financial leverage are studied. The dynamics of the structure of the borrowed capital of the enterprise is given, an objective assessment of the current state of the enterprise is given. The article discusses the need to implement the results of financial leverage to make optimal management decisions.

Keywords:
operational leverage, financial leverage, storage of financial assets, lending, profitability, efficiency
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