Determinanty rentowności kapitału własnego przedsiębiorstw przemysłu spożywczego w Polsce
Determinants of return on equity of companies in the food industry

Summary/Abstract: Return on equity is one of the most important indicators of economic benefits of the owners of the company. The main objective of the study was the causal analysis of return on equity diversification of food industry companies in the system size enterprises in the years 2009-2013. The analysis uses a system of indicators in which the analysis of return on equity (ROE) is conducted in the system of five factors, which concern different areas of business management decision-making. The study indicates that the variability of return on equity in enterprises of the food industry is determined by changes in the sales and profitability of the financial cost index, on the other hand, the level return on equity shape: turnover ratio of invested capital and financial structure.

• Details
• Contents