Qualunque imprenditore dovrebbe chiedersi qual è il volume di ricavi della propria azienda che consente di coprire tutti i costi. In altri termini qual è il volume di ricavi in grado di annullare le perdite e da quel momento in poi iniziare a produrre utili.
Molti imprenditori credono che l’indebitamento aziendale debba essere considerato sempre in modo negativo. In realtà, prima di giungere a qualsiasi conclusione, occorre esaminare tre aspetti e precisamente:
– Il rendimento del capitale investito in azienda;
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