레버리지 효과(leverage effect)에 따른 외식기업의 재무비율과의 관련성에 관한 연구

A Study on the Financial Ratio of the Foodservice Company based on Leverage Effect

This study analyzed the effect of operation leverage and financial leverage that gives influence to profit to the financial ratio by the cost occurred during the operating process of food-service company. This study is to present the future corporate risk management to eating out and rational direction that can keep businesses (going concern) continue to provide data required to set upDid. As a result, the following analysis results. As the result of basic statistical analysis, DOL(degree of operating leverage) recorded a high numerical value which shows similar form with the capital intensive industry. As the result of DFL(degree of financial leverage), it was analyzed that there was no big effect in the financial change factor such as interest costs. Through regression analysis, financial ratio that influences DOL, DFL and DCL(degree of combined leverage) was measured. As a result, it was discovered that 7 factors influenced in DOL, 6 in DFL and 5 in DCL and it showed that the financial ratio itself is related with the total asset and net profit. Through this, as the person in charge of the food service company manages the financial ratio that influences DOL and DFL to decrease the volatility of the company it is judged that status concerning dramatic business fluctuation can be understood and handled.

This study analyzed the effect of operation leverage and financial leverage that gives influence to profit to the financial ratio by the cost occurred during the operating process of food-service company. This study is to present the future corporate risk management to eating out and rational direction that can keep businesses (going concern) continue to provide data required to set upDid. As a result, the following analysis results. As the result of basic statistical analysis, DOL(degree of operating leverage) recorded a high numerical value which shows similar form with the capital intensive industry. As the result of DFL(degree of financial leverage), it was analyzed that there was no big effect in the financial change factor such as interest costs. Through regression analysis, financial ratio that influences DOL, DFL and DCL(degree of combined leverage) was measured. As a result, it was discovered that 7 factors influenced in DOL, 6 in DFL and 5 in DCL and it showed that the financial ratio itself is related with the total asset and net profit. Through this, as the person in charge of the food service company manages the financial ratio that influences DOL and DFL to decrease the volatility of the company it is judged that status concerning dramatic business fluctuation can be understood and handled.