DRIVERS OF THE ECONOMIC PERFORMANCE OF BULGARIAN WINERIES. ASSESTMENT BASED ON DUPONT ANALYSIS

Abstract

The achievement and improvement of economic rentability of enterprise is the true measure of management efficiency. The return of sales and turnover of the assets of the enterprise is the basic divers of economic rentability. The purpose of the current research is to be evaluated and determined all factors that are drivers of the economic rentability of wineries in south Bulgaria. The DuPont approach is used for the valuation of all drivers of economic rentability. The results of the research show that the return of sales is a key driver which determines the economic rentability of wineries.

Keywords

• dupont analysis
• return of sales
• turnover of assets
• wineries