Rentowność jako kryterium oceny efektywności gospodarowania przedsiębiorstwa
Profitability as a Criterion for Assessing the Effectiveness of Business Management

Summary/Abstract: Purpose – The main goal of this paper is to show the role of the rate of return of equity for assessing of business management. Design/Methodology/approach – Method of literature analysis has been applied to show an aspect of efficiency and defining an influence of profitability to assessment of the efficiency of the enterprise. Findings – The result of this study is to draw attention to the aspect of measuring profitability of an enterprise. The problem of economic efficiency of the company and its determinants was first presented. Then the area of assessing the rate of return on equity was presented. Originality/value – The topic is not new. However, attention has been paid to the issues that are often overlooked when the return on equity is concerned; like taking into account the impact of inflation, depreciation or controversy regarding the rate of return on equity.

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