THE RETURN ON EQUITY INDICATORS SYSTEM – METHODOLOGICAL PROPOSAL
Journal Title: Journal of Agribusiness and Rural Development - Year 2015, Vol 2, Issue 36
Abstract
The aim of the study was to present a suggestion for the methodical decomposition rate of return on equity (ROE). The developed ROE decomposition model includes nine factors: the rate of value added, the rate of depreciation costs, salaries expense ratio, the ratio of other operating income and expenses, the rate of fi nancial income and expenses, the rate of extraordinary events, the rate of tax, the assets rotation and capital gearing. In addition, based on deterministic methods, the study presents the analysis of changes in the level of return on equity on the example of the domestic furniture manufacturing sector in the period 2009–2013.
Authors and Affiliations
Zbigniew Gołaś
Keywords
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- EP ID EP106755
- DOI 10.17306/JARD.2015.22
- Views 85
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