In this article financial leverage will be considered as an important economic tool, which allows for a rational capital structure, the level of costs for its formation to have a positive impact on the financial results of the economic entity. Also, we will analyze two concepts American and European, analyzing them will draw a conclusion about the degree of rationality of using one of them.
financial leverage, borrowed funds, economic profitability, income tax, equity, effect of financial leverage, interest rate, profit before tax, loans, financial costs, the power of financial leverage, finansovyy leveredzh, zaemnye sredstva, ekonomicheskaya rentabel'nost', nalog na pribyl', sobstvennye sredstva, effekt finansovogo rychaga, stavka procenta, pribyl' do uplaty nalogov, zaymy, finansovye izderzhki, sila finansovogo rychaga
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