Abstrakt PL:

W artykule podjęto próbę wykazania znaczenia rentowność przedsiębiorstwa i jej prawidłowego pomiaru dla efektywnego zarządzania firmą i podejmowania właściwych decyzji. Praca prezentuje również główne zagadnienia dotyczące analizy rentowności przedsiębiorstwa.

Abstrakt EN:

The goal of this article is to demonstrate that corporate profitability and its proper measurement is an extremely important element of effective enterprise management, rational decision-making and, thus, of company development. The article is also intended to present the basic issues associated with corporate profitability analysis. The author reviews corporate profitability based on a review of the EXBUD Capital Group. The first section of The article serves as a theoretical introduction to profitability. Next, the author presents and discusses in detail the main groups of profitability indicators. She then presents the DuPont analysis model, which is one of the most popular forms of pyramid-style indicators. In the final section, the author looks at profitability for the EXBUD Capital Group from 1996 to 2000. The article demonstrates that corporate profitability analysis enables a corporate development strategy to be formulated and rational decisions based on collected and properly analysed information to be made. (original abstract)

Język:

pol