Main Methods of Factor Analysis of the Company’s Profitability

Authors

  • Rozaliya Sharafullina Bashkir State University
  • Rudaniya Ramazanova Bashkir State University

Keywords:

profitability analysis, factors, Dupont model, methodology Kogdenko V.G., model Filatov E.A.

Abstract

The article discusses three methods of factor analysis of enterprise profitability: the Dupont model, methodology Kogdenko V.G., the multiplicative model of Filatov E.A. The last two of these methods allow the analysis of profitability to be made more accurate and less painstaking, since they are authors. Using all three methods changes in the financial condition of the enterprise and the degree of influence of factors on it are evaluated. Calculation formulas for each of the model considered in the article are given. Their significance was noted and their main advantages and disadvantages were highlighted.

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Published

2021-09-13 — Updated on 2021-09-30

Issue

No. 3 (2021): Journal "U". Economy. Management. Finance. 3/2021

Section

Practice-Oriented Papers in Economics and Management

License

Copyright (c) 2021 "Journal "U". Economy. Management. Finance."

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Main Methods of Factor Analysis of the Company’s Profitability. (2021). "Journal "U". Economy. Management. Finance.", 3, 47-54. https://portal-u.ru/index.php/journal/article/view/528