OVERCOMING THE «DUPONT» MODEL RESTRICTIONS AT THE FINANCIAL-STRATEGIC ASSESSMENT OF THE BOL'SHAYA YALTA SANATORIUM ENTERPRISES
Journal: Вестник Пермского университета Серия «Экономика» = Perm University Herald ECONOMY
Year: 2017

The article concerns the main disadvantages of the factor model application to assess the efficiency of the shareholders' equity of the firm DuPont for the enterprises of the sanatorium-resort complex of the Republic of Crimea. The ways to overcome these disadvantages using the variance analysis are also discussed in the research. The study mostly proves a gradual transition from analytical methods for assessing an integrated soundness of an enterprise to the use of the activities systems adapte