Factors that impact rate of return on assets

• Autorzy: Kadarova J.
• Języki publikacji: EN

Abstrakty

EN

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.

Słowa kluczowe

EN

return rate; financial statement analysis; operating leverage; sale cyclicality; product; life cycle; profitability; economic factor; strategic factor; company; risk

• Wydawca: -
• Czasopismo: Intercathedra
• Rocznik: 2010
• Tom: 26
• Opis fizyczny: p.36-38,ref.

Twórcy

autor

Kadarova J.

• Department of Management and Economics, Faculty of Mechanical Engineering, Technical University of Kosice, Nemcovej 32, 042 00 Kosice, Slovakia

Bibliografia

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