- Autor
- Kádárová Jaroslava (Technical University of Košice, Slovak Republic)
- Tytuł
- Factors that Impact Rate of Return on Assets
- Źródło
- Intercathedra, 2010, nr 26, s. 36 - 38, bibliogr. 6 poz.
- Słowa kluczowe
- Stopa zwrotu, Sprawozdanie finansowe, Produkt
Rate of return, Financial statements, Product - Abstrakt
- The contribution is aimed on the analysis of company's profitability especially on rate of return on assets - ROA indicator. The article is divided into two parts. In the first part is characterized indicator ROA and the ROA is disaggregating into two components: profit margin and total assets turnover. In the next part are analyzed the main factors that impact ROA and determine the level of the ROA. The main factors can be classified as operating leverage, cyclicality of sales and product life cycle.(original abstract)
- Pełny tekst
- Pokaż
- Bibliografia
-
- Kádárová J., Kádár G., Vida M.: Riadenie financnej situácie podniku a financná kríza v podniku. In: Transfer inovácií, TU v Košiciach, Košice 11/2008, s. 107-110. ISSN 1337-7094.
- Liberko I., Vidová J.: Ukazovatele hodnotenie ekonomickej efektívnosti podniku. In: INTERCATHEDRA No. 20., Poznan, Polsko 2004, s. 96-100. ISSN 1640-3622.
- Mihok J., Vidová J.: Comparison Value Efficiency Analysis to the Classical Efficiency Analysis. In: Machinebuilding and Electrotechnics, roc. 54, No 6/2005, Sofia, Bulharsko 2005, s. 23-26. ISSN 0025-455X.
- Pekarcíková M., Turisová R., Hajduová Z.: Modern financial instruments in small businesses. In: Annals of Faculty of Engineering Hunedoara: journal of engineering. Vol. 7, no. 2 (2009), p. 191-194. ISSN 1584-2665.
- Rajnoha R.: Strategické a operatívne plánovanie, rozpoctovanie a kontrola v manažérskom simulacnom prostredí LUDUS. In: Manažment 2005, Zborník z vedeckého seminára, Bratislava: Ekonomická univerzita, 2005, s. 163 - 168, ISBN 80-225-2071-3
- Stickney C. P., Brown P. R., Wahlen J. M.: Finacial reporting, financial statement analysis, and valuation. A strategic perspective. Thomson South-Western, United States of America 2007. ISBN 978-0-324-30295-0.
- Cytowane przez
- ISSN
- 1640-3622
- Język
- eng
