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1 Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

1 2011

1 Katnik J.

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Analiza i ocena wskaznikow pomiaru rentownosci przedsiebiorstwa jako instrument jego rozwoju

100%

Katnik J.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

2011

nr 863

143-160

A company functioning in the face of uncertainty and risk must measure the economic effects it achieves, identify strengths and weaknesses, and systematically evaluate the results in time and space. Such an assessment can be carried out with various methods, a basic one of which is a profitability analysis. The aim of this study is to analyse and evaluate a system of profitability indicators using a DuPont pyramid, an analysis of test methods of cause-effect relationships on the basis of company X. The research carried out on the selected company showed that it manages low returns from operations. The profitability metrics of sales and both total assets and current assets were considered insufficient to say the least. They showed values that were approaching zero and in a downward trend. With a return on fixed assets amounting to 0.15 in the last reporting period, and return on equity reaching 0.05 in 2007, the conclusion may be drawn that their operations are highly profitable. However, these values are caused by the low share of fixed assets and shareholder equity in total assets. The financial results achieved by the audited entity can be ascribed to low profits resulting from high operating costs. Causal analysis based on the DuPont pyramid shows that the decline in return on equity is due to the decrease of profitability of sales, which confirmed the assumption of diminishing profits. This may mean that in short course the company will start to show a loss. To avoid negative financial results, the company will have to reduce its basic operating costs, which will help it achieve higher profits.