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Scientific journal “Vestnik NSUEM”

2017 year, number 1

DETERMINATION OF ESSENTIAL FACTORS IN DECOMPOSITION OF RETURN ON EQUITY

P.N. Likhutin, A.A. Savchenko
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: стейкхолдеры, модель Дюпон, декомпозиция, темп прироста, рентабельность собственного капитала, типология, stakeholders, DuPont Model, decomposition, rate of increase, return on equity (ROE), typology

Abstract

Scientific publications analysis indicated that DuPont model is used to analyze the factors affecting the value of the return on equity at a particular time, without regard to their variability. This article considered the application of the three-factor model of DuPont in terms of assessing the impact of the growth rates of the individual factors on the growth rate of return on equity. Depending on the stakeholders’ interests, the authors proposed a decomposition DuPont model, which allows us to construct a typology of companies, based on the degree of importance of the separate factors.