| Abstract [eng] |
Seeking to keep at the competitive contention and increasing profitability rates, leaders of the company should perfectly understand the structure of actions which determine profitability and influence because these evaluated factors help to find appropriate reasons determining the alternation of profitability. The influence analysis of factors has been done by the chain change method with reference to the method of Lithuania and foreign countries authors in this paper and seeking to determine factors of the primal level which determined rates changes of the property profitability in the primal its stages, the analysis of property profitability has been done. This analysis has been done with reference to models of Du Ponto, L. Bernstein, R. Schattke and H. Jensen and the capital profitability with reference to Du Ponto and L. Bernstein. Seeking to know the expansion possibilities of the company profitability, the modeling of profitability rates has been applied by the method of scenario in order to evaluate optimistic, the most likely and pessimistic scenario of the activity. The results of the scientific work have showed that income decline of the selling had critical influence to the general profitability of the selling in 2008-2010 and selling income and the cost of increasing - in 2007-2008, whereas property profitability according to the model of Du Ponto and L. Bernstein - selling profitability and according to R. Schattke and H. Jensen - turnover of the property. According to the model of Du Ponto capital profitability has been influenced by the proper capital change and increasing/decreasing of the net profit and according to the model of L. Bernstein - selling profitability and the multiplier of property. |
