Análisis del Apalancamiento (Leverage Analysis)

36 Pages Posted: 8 Sep 2013 Last revised: 4 Mar 2018

See all articles by Juan Mascareñas

Juan Mascareñas

Universidad Complutense de Madrid

Date Written: January 1, 2015

Abstract

Spanish Abstract: En esta monografía se muestran conceptos como apalancamiento operativo y apalancamiento financiero, rendimientos económico y financiero, riesgos económico y financieros, y umbral de rentabilidad. Todo ello desde el punto de vista de la gestión empresarial. Además se analiza el sistema financiero de la empresa a través de la metodología de la Dinámica de Sistemas.

English Abstract: In this monograph they are shown concepts as operative and financial leverages, economic and financial returns, economic and financial risks, and break-even point. All of them are studied from business management point of view. Besides the financial system of the company is analyzed through the methodology of System Dynamics.

Note: Downloadable document is in Spanish.

Keywords: break-even point, financial leverage, operative leverage, economic return, financial return, System Dynamics

JEL Classification: G30, G32

Suggested Citation

Mascareñas, Juan, Análisis del Apalancamiento (Leverage Analysis) (January 1, 2015). Available at SSRN: https://ssrn.com/abstract=2322103 or http://dx.doi.org/10.2139/ssrn.2322103

Juan Mascareñas (Contact Author)

Universidad Complutense de Madrid ( email )

Avda. de Séneca 2
Madrid, 28040
Spain

HOME PAGE: http://www.ucm.es

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