Совершенствование методики анализа рентабельности собственного капитала
2012
Lemeza, M.V., Belarus State Agrarian Technical Univ., Minsk (Belarus)
In the conditions of the Republic of Belarus there were discussed various approaches to the methodology of the analysis of profitability of owner's capital. Advantages and disadvantages are noted in the technique of different authors. The author proposes for calculation of profitability of owner's capital to take into account the net profit as well as the average annual sum of owner's capital. The author of the research has worked out the original structural and logic model of the factor system of profitability of owner's capital and makes the first attempt to calculate the effect of factors of five orders of magnitude on changing it. The results of the calculations are tested on the actual materials of OJC 'Slutsk Cheese-making Plant', on the basis of which specific recommendations are proposed for the enterprise to increase the effectiveness of its activities.
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