{"id":11552,"date":"2025-07-30T09:00:19","date_gmt":"2025-07-30T00:00:19","guid":{"rendered":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/07\/30\/11552\/"},"modified":"2025-07-30T09:00:19","modified_gmt":"2025-07-30T00:00:19","slug":"%eb%a0%88%eb%b2%84%eb%a6%ac%ec%a7%80-%eb%98%90%eb%8a%94-eva%ec%97%90-%ea%b4%80%ed%95%9c-%ea%b8%b0%ec%82%ac%eb%82%98-%eb%b3%b4%ea%b3%a0%ec%84%9c%eb%a5%bc-%ec%b0%be%ec%95%84-%ec%8a%a4%ed%81%ac%eb%9e%a9","status":"publish","type":"post","link":"https:\/\/blog.agentsoft.co.kr\/index.php\/2025\/07\/30\/11552\/","title":{"rendered":"\ub808\ubc84\ub9ac\uc9c0 \ub610\ub294 EVA\uc5d0 \uad00\ud55c \uae30\uc0ac\ub098 \ubcf4\uace0\uc11c\ub97c \ucc3e\uc544 \uc2a4\ud06c\ub7a9 \ud55c \ub4a4 \uc774\ud6c4 \uae30\uc5c5\uc8fc\uac00 \ub610\ub294 \uc2e4\uc801(\uc601\uc5c5\uc774\uc775, \uc21c\uc774\uc775)"},"content":{"rendered":"

<\/p>\n

\ubaa9\ucc28<\/strong><\/p>\n

I. \uc11c\ub860<\/p>\n

II. \ubcf8\ub860
\n1. \ub808\ubc84\ub9ac\uc9c0 \ud6a8\uacfc\uc758 \uc758\ubbf8
\n2. \ub808\ubc84\ub9ac\uc9c0 \uad00\ub828 \uae30\uc0ac \ubc0f \uae30\uc5c5 \uc8fc\uac00\uc758 \ubcc0\ud654
\n3. \ubcf8\uc778\uc758 \uc758\uacac<\/p>\n

III. \uacb0\ub860<\/p>\n

IV. \ucc38\uace0\ubb38\ud5cc<\/p>\n

\ubcf8\ubb38\ub0b4\uc6a9<\/strong><\/p>\n

\ub808\ubc84\ub9ac\uc9c0 \ud6a8\uacfc(Leverage effect)\ub780 \uadf8 \ud22c\uc785(input)\uc5d0 \ube44\ud574 \uc0b0\ucd9c(output)\uc758 \ube44\uc728\uc744 \ub192\uc77c \uc218 \uc788\ub3c4\ub85d \uc9c0\ub81b\ub300\uc640 \uac19\uc740 \uac83\uc744 \uc774\uc6a9\ud558\uc5ec \ubc1c\uc0dd\ud558\ub294 \ud6a8\uacfc\ub97c \uc758\ubbf8\ud558\ub294\ub370, \ube44\ub2e8 \uacbd\uc81c\ud559 \ubc0f \uacbd\uc601\ud559\uc5d0\uc11c\ub9cc \uc0ac\uc6a9\ub418\ub294 \uc6a9\uc5b4\ub294 \uc544\ub2c8\ub098 \uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc5c5 \uacbd\uc601\uc5d0\uc11c\ub294 \uc7ac\ubb34 \ub808\ubc84\ub9ac\uc9c0\uc640 \uc601\uc5c5 \ub808\ubc84\ub9ac\uc9c0\ub85c \uad6c\ubd84\ud560 \uc218 \uc788\ub2e4.
\n\uc544\ub798\uc5d0\uc11c\ub294 \ub808\ubc84\ub9ac\uc9c0 \ud6a8\uacfc\uc5d0 \ub300\ud574 \ubcf4\ub2e4 \uc790\uc138\ud558\uac8c \uc0b4\ud3b4\ubcfc \uc218 \uc788\ub3c4\ub85d \ud558\uaca0\uc73c\uba70, \ub808\ubc84\ub9ac\uc9c0 \ud6a8\uacfc\uc5d0 \ub300\ud55c \uc2e0\ubb38 \uae30\uc0ac\ub97c \uc694\uc57d\ud55c \ud6c4 \ubcf8\uc778\uc758 \uc18c\uacac\uae4c\uc9c0 \ub367\ubd99\uc5ec \uc81c\uc2dc\ud568\uc73c\ub85c\uc368 \uc758\ubbf8 \uc788\ub294 \uc2dc\uc0ac\uc810\uc744 \uc5bb\uace0\uc790 \ud55c\ub2e4.<\/p>\n

II. \ubcf8\ub860<\/p>\n

1. \ub808\ubc84\ub9ac\uc9c0 \ud6a8\uacfc\uc758 \uc758\ubbf8<\/p>\n

1) \uc7ac\ubb34 \ub808\ubc84\ub9ac\uc9c0
\n\uc7ac\ubb34 \ub808\ubc84\ub9ac\uc9c0(Fiscal leverage)\uc758 \uacbd\uc6b0\uc5d0\ub294 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c(Fiscal statement)\uc640 \uad00\ub828\ud55c \ub808\ubc84\ub9ac\uc9c0\ub85c\uc11c, \uae30\uc5c5\uc774 \ubcf4\uc720\ud55c \uc790\ubcf8\uc744 \ud22c\uc785\ud558\ub294 \ub370 \ube44\ud574 \ucc28\uc785\uae08\uae4c\uc9c0 \ud568\uaed8 \ud22c\uc785\ud568\uc73c\ub85c\uc11c \ub192\uc740 \uc774\uc775\uc744 \uc62c\ub9ac\ub294 \ud6a8\uacfc\ub97c \uc758\ubbf8\ud55c\ub2e4.<\/p>\n

\ucd9c\ucc98 : \ud574\ud53c\ucea0\ud37c\uc2a4<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\ubaa9\ucc28 I. \uc11c\ub860 II. \ubcf8\ub860 1. \ub808\ubc84\ub9ac\uc9c0 \ud6a8\uacfc\uc758 \uc758\ubbf8 2. \ub808\ubc84\ub9ac\uc9c0 \uad00\ub828 \uae30\uc0ac \ubc0f \uae30\uc5c5 \uc8fc\uac00\uc758 \ubcc0\ud654 3. \ubcf8\uc778\uc758 \uc758\uacac III. \uacb0\ub860 IV. \ucc38\uace0\ubb38\ud5cc \ubcf8\ubb38\ub0b4\uc6a9 \ub808\ubc84\ub9ac\uc9c0 \ud6a8\uacfc(Leverage effect)\ub780 \uadf8 \ud22c\uc785(input)\uc5d0 \ube44\ud574 \uc0b0\ucd9c(output)\uc758 \ube44\uc728\uc744 \ub192\uc77c \uc218 \uc788\ub3c4\ub85d \uc9c0\ub81b\ub300\uc640 \uac19\uc740 \uac83\uc744 \uc774\uc6a9\ud558\uc5ec \ubc1c\uc0dd\ud558\ub294 \ud6a8\uacfc\ub97c \uc758\ubbf8\ud558\ub294\ub370, \ube44\ub2e8 \uacbd\uc81c\ud559 \ubc0f \uacbd\uc601\ud559\uc5d0\uc11c\ub9cc \uc0ac\uc6a9\ub418\ub294 \uc6a9\uc5b4\ub294 \uc544\ub2c8\ub098 \uc77c\ubc18\uc801\uc73c\ub85c \uae30\uc5c5 \uacbd\uc601\uc5d0\uc11c\ub294 \uc7ac\ubb34 \ub808\ubc84\ub9ac\uc9c0\uc640 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[1258,4195,6474,4027,1084],"class_list":["post-11552","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-1-2--3","tag-a-","tag-6474","tag-4027","tag-1084"],"_links":{"self":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/11552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/comments?post=11552"}],"version-history":[{"count":0,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/posts\/11552\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/media?parent=11552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/categories?post=11552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.agentsoft.co.kr\/index.php\/wp-json\/wp\/v2\/tags?post=11552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}