Home  Journals  Economic Analysis: Theory and Practice  9(174) - 2010 March

The analysis of return on invested capital in system of the analysis of a value chain

Available online: 24 March 2010

Subject Heading: THEORY OF THE ECONOMIC ANALYSIS

JEL Classification: 

The objective of this article is economic analysis of the major primary factor of the value of companies - return on invested capital. Algorithms allow to estimate influence on return on invested capital of such factors, as factors of expenses, tax loading, duration of a financial cycle, efficiency of use of fixed assets. The analysis is considered as the tool by means of which strategy of the future development of the organization is estimated.
     Article can be useful to experts of the financial services, making financial decisions in a context of the value based management.

Keywords: economic analysis, value chain, value drivers, return on invested capital, factors of expenses, tax loading, duration of a financial cycle, efficiency of use of fixed assets

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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