The goal of a research was to determine the efficiency of foreign direct investments (FDI) in Poland comparing to alternative forms of capital allocation. The analysis of Polish FDI according to economic activity and geographical zone was conducted. In 2000-2012 the inward position of FDI rose significantly due to a surge in equity capital and reinvested earnings as well as in other capital in form of various debt instruments. Generally the rate of return on FDI in Poland was higher than the Polish and US government bond yields that gave an evidence of a higher efficiency of FDI comparing to a low risk financial instruments.
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.
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