Increasing the efficiency of the activity of FSUE «Rosmorport»

The relevance of the chosen topic is due to the need to ensure profitable and stable work of the organization, enterprise, effective promotion on the market, creation and achievement of the optimal ratio between own and borrowed funds, i.e. the creation of such a capital structure that will maintain a sufficient level of financial independence, which will lead to an increase in the efficiency of the enterprise itself. The purpose of the study is to study the mechanism and evaluate the effectiveness of operational and financial leverage as a financial instrument for managing the profit of the FSUE «Rosmorport» enterprise and, as a result, increase the efficiency of the main activities of the enterprise. The article analyzes the financial condition of the enterprise under study and assesses the dynamics of the level of effectiveness of the impact of operational and financial leverage on the activities of FSUE «Rosmorport». A generalizing integral indicator for assessing the size of the impact of operational and financial leverage is operational and financial leverage. Leverage should be inversely related - with a high level of operational leverage at the enterprise, a relatively low level of financial leverage is assumed, and vice versa. In this study of the object, this rule is confirmed.