SELECTED METHODOLOGICAL APPROACHES TO THE PYRAMID DECOMPOSITION OF RETURN ON ASSETS FOR THE FINANCIAL NEEDS OF CORPORATE GOVERNANCE

Ratislav Kotulic () and Miroslava Rajcaniova ()
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Ratislav Kotulic: Fakulta manazmentu, University of Presov in Presov, Slovakia.

Polish Journal of Management Studies, 2011, vol. 4, issue 1, pages 1-238

Abstract: The most important factor often determining the prosperity or bankruptcy is the ability of the firm to make correct decisions in financial management questions. Like every decision, the decisions on the level of financial management must be based on detailed financial analysis. Pyramid systems of financial and economic indicators are therefore inevitable and extremely important tools of the financial analysis. They are able to capture the different processes and relations in the enterprise. The main goal of this paper is to describe the methodological approaches to create a hierarchy of selected financial and economic indicators and their subsequent practical use in the pyramid systems.

Keywords: Return on assets; Du Pont equation; Pyramid decomposition (search for similar items in EconPapers)
Date: 2011
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Persistent link: http://EconPapers.repec.org/RePEc:pcz:journl:v:4:y:2011:i:1:p:200-213

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