skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

THEORETICAL PROPOSAL FOR EXPANSION OF ROE WITH NEW SUB-RATIOS

Review of Innovation and Competitiveness, 2017-09, Vol.3 (3), p.5-22 [Peer Reviewed Journal]

2017. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. This is sourced from HRČAK - Portal of scientific journals of Croatia. ;ISSN: 1849-8795 ;EISSN: 1849-9015 ;DOI: 10.32728/ric.2017.33/1

Full text available

Citations Cited by
  • Title:
    THEORETICAL PROPOSAL FOR EXPANSION OF ROE WITH NEW SUB-RATIOS
  • Author: Dorović, Danilo
  • Subjects: Assets ; Breakeven point ; Corporate profits ; Data envelopment analysis ; Debt management ; Efficiency ; Financial analysis ; Financial leverage ; Financial statements ; Industry analysis ; Innovations ; Liabilities ; Literature reviews ; Management accounting ; Management decisions ; Market share ; Market shares ; Profitability ; Profits ; ROE ; ROE; Market share; Assets; Liabilities; Breakeven point ; Small business ; Strategic management ; Variables
  • Is Part Of: Review of Innovation and Competitiveness, 2017-09, Vol.3 (3), p.5-22
  • Description: ROE is the ratio of profitability which can be separated into three ratios in Du Pont model. The question is - can it be even more comprehensive with more than three Du Pont ratios; that is can it also include liquidity, market share, break-even point, plan vs. actual, structure of assets and liabilities, structure of fixed costs, etc.? If these can be included in calculation, the financial, management accounting and strategic analysis could be more integrated into one more rounded system. Financial ratio analysis would also integrate into one ratio the usually different areas of analysis, like structure of assets, structure of liabili-ties, liquidity, turnover, financial leverage, etc. Strategic management and management accounting ratios, developed in the literature and used in business practice, are represented. The article in front of you presents a theoretical proposal through deduction method of how mentioned measures can potentially be included in ROE, resulting in potential benefits in planning and controlling. Integrated different areas of financial ratio analysis, manage-ment accounting and strategic analysis each represented with its ratios in profitability measure ratio, provides potentially better view of conditions, profit multiplicators and risk the profitability is achieved by. Integration inside profitability measure gives a special qual-itative advantage, having in mind that achieved profit is the main goal for owners of the company`s equity.
  • Publisher: Pula: Juraj Dobrila University of Pula
  • Language: English;Croatian
  • Identifier: ISSN: 1849-8795
    EISSN: 1849-9015
    DOI: 10.32728/ric.2017.33/1
  • Source: ProQuest Central
    DOAJ Directory of Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait