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Factors determining the profitability of equity in small and mediumsized enterprises in Poland / Czynniki determinujące rentowność kapitału własnego w małych i średnich przedsiębiorstwach w Polsce

100%
Jędrzejczak-Gas J.
Management
|
2013
|
vol. 17
|
issue 1
185-198
EN
The equity capital profitability indicator is one of the basic measures of the financial position of the company. It is considered to be one of the most synthetic evaluation metrics of the companies activity. It’s level is influenced by the overall economic phenomenons taking place in the company. The purpose of this article is to identify factors influencing the return on equity of small and medium-sized enterprises and to examine the strength and direction of the impact of these factors on the level of ROE based on Du Pont model. To accomplish this objective were used three different methods: correlation analysis, deterministic (differentiation) method and the method of linear regression. The correlation coefficient analysis shows that trends in changes of return on equity and return on sales were strongly related. Trends of changes in return on equity and asset rotation (the turnover) were moderately similar. Trends of changes of return on equity and the capital structure were moderately dissimilar. The method differentiation method allowed to determine that, in most years of the period, both in small and medium-sized enterprises, the strongest factor affecting the change in return on equity was the return on sales. In the consideration of β, both small and mediumsized enterprises the key importance has the profitability of sales.
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System wskaźników rentowności kapitału własnego – propozycja metodyczna

84%
Zbigniew G.
Journal of Agribusiness and Rural Development
|
2015
|
issue 2(36)
209-216
EN
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.
PL
Celem pracy było przedstawienie propozycji metodycznej dekompozycji wskaźnika rentowności kapitału własnego (ROE). W opracowanym modelu dekompozycji ROE uwzględniono dziewięć czynników: wskaźnik wartości dodanej, wskaźnik kosztów amortyzacji, wskaźnik kosztów wynagrodzeń, wskaźnik pozostałych przychodów i kosztów operacyjnych, wskaźnik przychodów i kosztów fi nansowych, wskaźnik zdarzeń nadzwyczajnych, wskaźnik efektu podatkowego oraz rotację aktywów i dźwignię kapitałową. Ponadto, na podstawie metody deterministycznej, dokonano analizy zmian poziomu rentowności kapitału własnego na przykładzie krajowego sektora produkcji mebli w okresie 2009–2013.
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