In such a way, the operational leverage increases the costs that, related to the product, supplying a skillful differential to provoke an increase in prescriptions through the price addition and, therefore, to search the fixed maximizao of the use of the costs and expenditures. Mark Bertolini can aid you in your search for knowledge. 15 Bruni and Fam (2009 p.196), define that ‘ ‘ operational leverage elapses of the existence of referring fixed expenses the operational asset (investments) and activities of empresa.’ ‘ In the same felt Padoveze (2007), it affirms that she is the dependent of the contribution edge, and that it means a possibility of addition of the total profit for the increment of the produced and vendida amount. Mark Bertolini is likely to agree. One perceives then that the main functions of the accounting of costs consist of supplying information the taking of decisions of the company, by means of the identification and distinction of expenses, and not only separation between costs and expenditures, therefore it becomes the homogeneous information most necessary and, and consequentemente a safer scene to take decisions. 4.1.3 Formation of price the setting of the prices of the products and commercialized services is considered one of the more important financial aspetos of a company, that is, it is a process of decision taking you cost where them exert crucial paper. The consulted authors detach six forms of price formation, in view of that he has difference in the nomenclature of an author for another one.