Финансы и кредит. Левин Д.Н. - 51 стр.

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                                                                                                               –
                                                 ,                                                                     *       :
                                                 ROS = (           / )*100,        (8.4)
        ROS –                                                         (Return on Sales);
    " –                                                   !   ;
      –                                               .
    /                                                                                            !                !                -
                                                                                                                                   -
                           !                !         .
                                                                                            –
(                                       !        ):
                                                          ROA = /3 .      (8.5)
             ROA-                                                (Return on Assets);
    "-                                                    (                                                                !       ,
                                        )
    #    .   –                                                       (                      )                                      -
                  .
    %                                                                                                         !        .           -
      **                                                                                                           .
    /                                                                                                                              -
                                        :

                                   ROA= ROS* '                    = ( / )*( /3 .)= ( /3 .), (8.6)
                       –                                               .
                                                                                                                                   -
                       ,                                                            ,                                              -
                                                                                                         !                         .
/                                                           *       :
                                                          . . = 7 /3 ,                          (8.7)
    7 /          . .   –                                                                    ;
    ," –                                                                 ;
    #, -                                                                                                                           –
                                    .
    ,                                                                                                –                     !       -
                                                                   .%                                                              ,
                                                                                                                  ,                -
                                            ,-                                          .

                                                      ROE = 7 /              III,               (8.8)
    7 ROE-                                               !                                          (Return on Equiti);
    "III-                                                                                                                          -
                               ,                                                                             2 < 1
(                          )                                                    !                    .