DETERMINATION OF ESSENTIAL FACTORS IN DECOMPOSITION OF RETURN ON EQUITY
Abstract
Scientific publications analysis indicated that DuPont model is used to analyze the factors affecting the value of the return on equity at a particular time, without regard to their variability. This article considered the application of the three-factor model of DuPont in terms of assessing the impact of the growth rates of the individual factors on the growth rate of return on equity. Depending on the stakeholders’ interests, the authors proposed a decomposition DuPont model, which allows us to construct a typology of companies, based on the degree of importance of the separate factors.
About the Authors
P. N. Likhutin
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
PhD in Economics, Associate Professor,
Novosibirsk
A. A. Savchenko
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
student,
Novosibirsk
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Review
For citations:
Likhutin P.N., Savchenko A.A. DETERMINATION OF ESSENTIAL FACTORS IN DECOMPOSITION OF RETURN ON EQUITY. Vestnik NSUEM. 2017;(1):146-161. (In Russ.)
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