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Demand fluctuation and increased competition in iron ore mining accompanied by increased total cost affect the economic status of mining and metallurgical enterprises. This can lead to either a significant increase or decrease of fixed costs in the total cost structure, which is characterized by operating leverage. The article is aimed at studying the structure of the total cost, which allows setting its marginal value necessary for assessing levels of theeconomic status at mining and metallurgical enterprises. The authors have applied such methods as economic analysis, systematization, generalization, correlation and regression analysis, economic and mathematical methods. Modern practices in the theory of the total cost formation indicate that existing methods and criteria of assessing the total cost structure do not allow determining their marginal structure and impact on the economic status of enterprises. To eliminate the revealed drawbacks, the authors suggest a methodical approach to assessing the economic statusof mining and metallurgical enterprises by means of the operating leverage criterion characterizing the marginal structure of total costs. The above-mentioned makes it possible to assess the economic status of mining and metallurgical enterprises by means of the operating leverage coefficient and determine the possible degree of the crisis.Theauthorssubstantiate the necessity to use management information systems of ERP (Enterprise Resource Planning) class in estimating the economic status of mining and metallurgical enterprises on the basis of operating leverage.

Designing an ERP Module for Assessing the Economic Status of Mining and Metallurgical Enterprises Based on Operating Leverage