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Analiza rentowności kapitału własnego jako instrument zarządzania finansami firmy

100%
Kozłowski C.
Zeszyty Naukowe Ostrołęckiego Towarzystwa Naukowego
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2008
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vol. Zeszyt
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issue XXII
289-298
EN
Return on equity is very unimportant for each company. If determines the capacity of equity to finance current activities. Du Pont’s three-factor model of changes in return on equity was applied to determine the changes within equity and to show its causes. The analysis was based on financial data for the three years obtained from a construction partnership. The studies showed that there is a significant interrelationship between re- turn on equity and return on sales, structure of liabilities and assets turnover. Moreover, it can be stated that the effect specific financial indices may offset, e.g. a decrease in return on sales may be made up by a high increase in work- ing capital turnover. A need to increase return on capital results in a company’s higher backlog due to new foreign capital investments. From the economic point of view it is justifiable only when the return on total capital (excluding the costs of foreign capital service) is higher than the volume of costs (interest rates) paid on gained foreign capital. The literature defines this as the effect of financial leverage.
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Ocena gospodarowania środkami trwałymi w przedsiębiorstwie produkcyjnym

100%
Kozłowski C.
Zeszyty Naukowe Ostrołęckiego Towarzystwa Naukowego
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2010
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vol. Zeszyt
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issue XXIV
185-194
EN
The present master thesis is devoted to the question of fixed assets management in the manufacturing company. The main objective of this thesis was to evaluate a fixed assets management in the OCTIM Company, Ltd. located in Olsztynek from the point of efficiency within the space of 2007–2009. Analysis of the altering process in the field of fixed assets volume, structure and dynamics, analysis of the technological progress in fixed assets endowment as well as analysis of the fixed assets utilization from the point of efficiency in the OCTIM Company, Ltd. led to the conclusion that a rational fixed assets management did not contribute to better financial results
PL
Niniejsza praca została poświęcona zagadnieniu gospodarowania środkami trwałymi w przedsiębiorstwie produkcyjnym. Głównym jej celem była ocena efektywności gospodarowania środkami trwałymi w przedsiębiorstwie OCTIM Sp. z o.o. w Olsztynku w latach 2005–2007. Na podstawie analizy procesu zmian w wielkości, strukturze i dynamice składników majątku trwałego, jak również analizy postępu technicznegow dziedzinie wyposażenia w środki trwałe, a także analizy efektywności wykorzystania środków trwałych w przedsiębiorstwie OCTIM Sp. z o.o. stwierdzono, iż racjonalne gospodarowanie środkami trwałymi nie wpłynęło na poprawę jego wyników ekonomicznych.
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