Quality business results form a basis for developing quality, foundations for better market positioning, ability to pay obligations towards the state, partners and workers, social stability in the local community as well as profits for the owners. There is no business excellence. Business excellence is defined as a high level of enterprise / organization maturity in relation to management and result achievement. Truly excellent organizations are those who strive to satisfy their owners with their achievements and manner in which these are realized, as well as the confidence that future achievements will be realized as well. For business excellence, great leverage has a business leverage. A business leverage exists when changes in revenue result in larger changes in profits before interest and tax deductions. Several important elements of business leverage are associated with fixed costs and their point of coverage. The degree of business leverage is associated to a company's fixed costs, and a company with high fixed costs has to use a significant portion of the contribution margin (revenues reduced by variable costs) to cover these costs. Once the point of coverage (revenue = fixed + variable costs) is reached, the entire contribution margin becomes profitable before interest and tax deduction. After the company reaches the point of coverage, lower percentage increase in sales revenue will lead to higher percentage changes in profit before interest and tax deduction. In the same way, a small drop in sales revenue will lead to total loss of profit if the company is close to the coverage point. In a modern management commerce, the relationship known as a financial leverage is more commonly used. It is used to explore optimal relationships between internal and external financing. The financial leverage rule demonstrates the viability of using external sources of finance in the company as long as the profit is higher than the weighted interest rate at which interest on external capital is paid.