Propozycja systemu wskaźników rentowności netto aktywów (ROA)
A proposition of return on assets financial ratio system

Summary/Abstract: In the paper a financial ratio system of return on assets is developed from traditional return on sales and assets turnover ratio model. The model was built on three kinds of ratios: 􀂾 return on different types of sales i.e. from operating activity, investing activity and so on, 􀂾 turnover ratios on assets assigned to those types of activity, 􀂾 assets used in those activities. Next, the ratios of above areas are described and the whole model – a mathematical equation and graphical chart – are presented.

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