The Possibilities of Difference Analysis Utilisation in Profit Rate Assessment
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F13%3A43886032" target="_blank" >RIV/60076658:12510/13:43886032 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Possibilities of Difference Analysis Utilisation in Profit Rate Assessment
Original language description
The main aim of this article is the application of selected methods of difference analysis to the chosen profit indicator of Return on Equity (ROE). First, the importance of the ROE indicator is described in the paper and then, also, the possible methodsof pyramidal decomposition in multiplicative structures ? ie. the method of gradual changes, the decomposition method with residue, the logarithmic method and the functional method. The pyramidal decomposition of the ROE top indicator is implemented using the functional method, the only one that can be used in the case of a negative volume index indicator and, at the same time, this method is not sensitive to the order of the factors. In conclusion, the assessment of the impact of partial analytical indicators of pyramidal decomposition on the top analysed indicator of ROE is accomplished. The degree of various influences of sub-indicators on the ROE top indicator, in the analysed periods, was different. The ROE indicator was most affe
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Bohemiae Meridionales : vědecký časopis pro ekonomiku, řízení a obchod
ISSN
1212-3285
e-ISSN
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Volume of the periodical
16
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
45-54
UT code for WoS article
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EID of the result in the Scopus database
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