Open AccessNuosavo kapitalo kompleksinės analizės metodika
Author(s) -
Jonas Mackevičius,
Ona Molienė,
Dalia Poškaitė
Publication year - 2007
Publication title -
verslas: teorija ir praktika
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.369
H-Index - 17
eISSN - 1822-4202
pISSN - 1648-0627
DOI - 10.3846/btp.2007.12
Subject(s) - return on equity , equity (law) , private equity firm , business administration , business , private equity , finance , political science , profitability index , law
Owner's equity is the most important indicator of the financial data of an enterprise. Owner's equity shows financial situation of the company, possibility to compete with other market competitors, to make investment into the company, etc. For the mentioned reasons analysis of financial structure and other indicators such as return on equity, dynamics of owner's equity, analysis of factors which have influence on it, is very important. Analytical literature does not provide decent methodology of analysis of return on equity. Therefore it is very important to introduce complex methodology of analysis of return on equity, which is done in the article. The article is devoted to: a) analysis of structure of owner's equity; b) analysis of leverage c) return on owner's equity. The article offers methodology of analytical sequence of factors calculation, which has influence on return on equity