Profitability management in wine-producing enterprises: assessing managerial efficiency through the DuPont model
DOI:
https://doi.org/10.61308/ILII4378Keywords:
profitability, wine-producing enterprises, DuPont model, managerial efficiency, financial analysisAbstract
This article examines the effectiveness of profitability management in wine-producing enterprises through the application of the DuPont model. Based on accounting data from a sample of firms, return on equity is analyzed through its key components – net profit margin, asset turnover, and financial leverage. The results indicate that low profitability in the sector is primarily driven by weak operating performance and inefficient use of assets, while high indebtedness in some enterprises amplifies negative financial outcomes. The study confirms the applicability of the DuPont model as a tool for assessing managerial efficiency.
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