The article is devoted to the analysis of influence force of the operating leverage at a size of the enterprise profit from the point of view of financial stability and level of business risk determination. Division of all set of the enterprise operating costs into fixed and variable types allows using the management mechanism of operating profit known as the operating leverage. The research purpose is caused by aspiration to provide an optimum ratio of the price and fixed costs in production infrastructure of the enterprise for maximizing profit and minimizing of costs. Changing balance of a ratio of the price and the actual volumes of finished goods realization, it is possible to support the established optimum level of the got profit at various parameter fluctuations of the enterprise activity external environment. Research of influence force of the operating leverage at a size of the expected profit was carried out by means of calculation of indicators of the marginal profit which is directly depending on volumes of production variable costs; definitions of the threshold of profitability characterizing the lower bound of firm profitability, and the level of financial durability determining the amount of possible reduction of product sales volumes at adverse market conditions. The second task of the analysis of profitability consists in an assessment of a tendency of the analyzed enterprise approach to a critical point and identi-fication of the reasons which have affected this tendency. According to the given method, setting necessary rate of a gain of product sales volume, it is possible to define the size of the growth of the operating profit sum at the coefficient of the operating leverage which has developed at the enterprise. Distinctions in the reached effect at the different enterprises will be defined at the same time by the distinctions in the ratio their fixed and variable operating costs reflected by coefficient of the operating leverage.