Abstract
The author has proposed a method of managing the return on assets of construction companies through the decomposition of the return on assets factors that reflect various aspects of the company. The author’s model of return on assets of construction companies allows you to determine the factors due to which there was a change in profitability or to make a factor analysis of profitability. The article presents 2 author’s methods of integral analysis. The author’s methods of integral factor analysis complement the process of knowledge of the functioning of economic systems, revealing the existing economic laws and objectively existing cause-and-effect relationships between the phenomena of economic life. Management decisions in today’s highly competitive environment can not be taken intuitively, approximately, they should be based on accurate calculations, deep economic analysis. These results of the analysis are thus the basis for the development and adoption of management decisions. Economic analysis is a management function that provides scientific decision – making. Article executed within the framework of a research project of ISC SB RAS № XI.174.1.4 «Activation of internal potential of resource specialization regions development (on the example of the Baikal region)».
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