MODELING AS A TOOL OF SCIENTIFIC RESEARCH OF AGRO-ECONOMIC SYSTEMS
DOI 10.33938/185-33
Issue № 5, 2018, article № 5, pages 33-40
Section: Economics of Farms
Language: Russian
Original language title: АНАЛИЗ РЕНТАБЕЛЬНОСТИ КОМПАНИЙ ПРОДОВОЛЬСТВЕННОГО СЕТЕВОГО РИТЕЙЛА
Keywords: FORECASTING, FOOD RETAIL CHAIN, PROFITABILITY, DUPONT MODEL, NET OPERATING ASSETS
Abstract: The article examines the assessment of the profitability of net operating assets for Russian food chainretail companies using the DuPont model. The relevance of the topic is due to the need to assess the influence of the crisis in 2014 on the indicators offinancial and operating activities of retailers. The survey was conducted on a sample of eight major companies in the Russian food retail sector in the period from 2010 to 2016. The analysis showed, that, despite some deterioration in the value of the indicator of net operating assets during the acute phase of the crisis and immediately after it, by 2017 most companies managed to restore the pre-crisis values of the indicator, which confirms the industry’s resistance to external influences and indicates the effectiveness of selected anti-crisis strategies. Analysis of the components of the indicator ofprofitability of net current assets showed that the ratio between them corresponds to those accepted in the world practice for the retail industry.
Authors: Nazarova Varvara Vadimovna, Galchenko Valeriia Aleksandrovna