Spanish Abstract: En esta monografia se muestran conceptos como apalancamiento operativo y apalancamiento financiero, rendimientos economico y financiero, riesgos economico y financieros, y umbral de rentabilidad. Todo ello desde el punto de vista de la gestion empresarial. Ademas se analiza el sistema financiero de la empresa a traves de la metodologia de la Dinamica 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.