Evaluation of key factors of return on equity

Profitability is one of the most important factors for evaluating the financial condition, comprehensively reflects the degree of efficiency of use of material, money, labour and other resources, allowing you to use it as a criterion of efficiency of management of the economic entity. The theory and practice of economic research, the algorithm of analysis of the financial results: the standard system of criteria and indicators, sequence of actions, interpretation of results and their use in the development of plans for further development. However, such regulation involves consideration of features of formation and use of profit in different spheres and sectors of economic activity. The object of study is the return on equity as one of the most important indicators of profitability, subject of research - the factors that form the return on equity. The article analyzes the profitability of OJSC "VMTP", identifies the key factors shaping the return on equity, identified the main features of the enterprises of transport infrastructure, which has influence on the profitability of the company, shows the importance of the factor estimates of the factors affecting the profitability of the own capital of the enterprise.