Mazurenko T.Ya.
ABOUT THE FACTORIAL ANALYSIS OF PROFITABILITY OWN CAPITAL (ON SPK EXAMPLES COLLECTIVE FARM "GIANT", THE ORENBURG REGION) ^{[№ 8 ' 2013]}
The article considers the factors affecting the profitability of the own capital, an algorithm for calculating the profitability of the own capital of commercial organizations with the inclusion of a group of indicators characterizing the structure of the capital and its business activity. The use of the proposed algorithm of calculation is aimed at acceptance of administrative decisions on the formation of equity and control.