A NEW APPROACH TO THE CALCULATION OF ECONOMIC LEVERAGE - ADAM ŻWIRBLA

Discover a compendium of knowledge about the calculation related to the scale effect. This book presents in an accessible way classical and modern concepts regarding the phenomenon of economic leverage. There are few publications on the Polish publishing market that comprehensively present operational, financial and total leverage. This book fills this gap.

• Comprehensive presentation of operational, financial and total leverage.
• Numerous numerical examples illustrating the practical application of concepts.
• Answers to key questions regarding the essence and benefits of economic leverage.
• Analysis of the impact of the leverage system on the created added value.
• Use of leverage calculation in the value management of the enterprise.
• Close connection with CVP analysis and the break-even point.
• Didactic aid for students of accounting and finance.

Theoretical and methodological considerations have been illustrated with numerous numerical examples to show the practical application of the presented concepts of economic leverage calculation. The publication makes it easier to find answers to questions about the essence of economic leverage and its impact on the created added value. Learn how to use leverage calculation in the conditions of enterprise value management.

The book deals with CVP analysis, and thus also the break-even point, which is why it is closely related to the author's earlier work entitled A new approach to the analysis of the break-even point. Multi-assortment production (WN PWN, Warsaw 2015). The publication can be a valuable didactic aid for many academic subjects, especially related to accounting and finance. It should also be valuable reading for postgraduate students as well as financial analysts, managers and auditors.

Adam Żwirbla is a professor at the Kujawska Szkoła Wyższa in Włocławek, where he has worked for 20 years and held many important positions, including the vice-dean of the Faculty of Economics, as well as the head of the Department of Finance, Accounting and Quantitative Methods. In 2001-2004, he was a member of the Scientific Council of the Association of Accountants in Poland for Economic Analysis. He is the author of many scientific articles and several monographs devoted to quantitative methods used in economics. His work is a valuable source of knowledge for students, analysts and managers.

Wydawnictwo Naukowe PWN is a renowned publisher, guaranteeing high quality of publications. This book, published in 2017, is a solid position in economic literature, ideal for people seeking in-depth knowledge about economic leverage and its application in enterprise management practice. The 235x171 mm format and paperback cover make it a comfortable and handy read.