Nuosavo kapitalo kompleksinės analizės metodika
Methodology of Complex Analysis of Return on Equity

Summary/Abstract: Owner's equity is the most important indicator of the financial data of an enterprise. Owner's equity shows financial situation of the company, possibility to compete with other market competitors, to make investment into the company, etc. For the mentioned reasons analysis of financial structure and other indicators such as return on equity, dynamics of owner's equity, analysis of factors which have influence on it, is very important. Analytical literature does not provide decent methodology of analysis of return on equity. Therefore it is very important to introduce complex methodology of analysis of return on equity, which is done in the article. The article is devoted to: a) analysis of structure of owner’s equity; b) analysis of leverage c) return on owner's equity. The article offers methodology of analytical sequence of factors calculation, which has influence on return on equity.

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