이승관 경영지도사의 스마트경영 기술컨설팅 (1097) : LR(Leverage Ratio)

레버리지비율(장기지급능력비율):부자이고

1)부채비율(debt ratio)=부채/자산

2)부채/자기자본비율(debt-to-equity ratio) 

3)이자보상비율(interest coverage ratio)=영업이익/이자비용

※영업이익이 이자비용의 5배 이상->재무적으로 건전

4)고정장기적합률(fixed assets to long-term capital ratio)=고정자산/장기자본(자기자본+고정부채)

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Ph., D & Certified Management Consultant, Industrial Counselor University of Hawaii ICBP(Inter-Cultural Business Program), KAIST Leadership Program Course Completed Author of Economic Development and Integration in Northeast Asia IT Convergence Strategy ESG MANAGEMENT Entrepreneurship Startups and Jobs Creation Spirits Gets on Metaverse Njobler Era Pathfinders Reflecting on years After 10s Recruiting Strategy for Public-Run Agencies B2B2C Platforms and Policymaking Funding etc