Analysis of the DuPont model of the construction industry in the Baikal region

Abstract

In the context of globalization, the role of the investment component in the dynamics of economic development is significantly increased. The DuPont model allows you to determine which factors caused the change in profitability or to make a factor analysis of the return on equity. The object of the study is construction companies (construction of residential and non-residential buildings) in the Baikal region of the Russian Federation (Irkutsk region, Republic of Buryatia, Zabaikalsky Krai). The article describes the methods of factor analysis developed by Filatov E. A., which make it possible to make an accessible and relatively simple conclusion about changes in the financial position of the enterprise, as well as to assess the degree of influence of factors on changes in the studied indicator. The purpose of this article is to generalize and systematize the theoretical and methodological foundations of factor analysis in a form that is accessible to specialists in the field of economics and management. The article should contribute to the formation of a basis for managers and economists to develop economic thinking, understanding the essence of economic processes and phenomena occurring within the framework of economic entities, and most importantly – the development of skills for their quantitative assessment, economic interpretation and search for reserves to improve the efficiency of functioning. The article was carried out within the framework of the scientific project of the Inc SB RAS no. XI.174.1.4 ‘Activation of the internal development potential of regions of resource specialization (on the example of the Baikal region)’