REFLECTION OF THE ECONOMIC RATE OF RETURN IN THE EFFICIENCY USE OF THE FIXED AND CURRENT ASSETS WITH STUDY CASE IN METTALURGY

摘要

The companies from the metallurgical industry had had and have the capacity of contributing to the economic development of a country, and one of the most important aspects that have a crucial importance over the evolution and development of these companies is the representation of the economic profitability of these companies in the performance of the assets they own. The economic profitability rate is one of the most important indicators that reflect the economic efficiency of a company, this having the advantage of being independent of the financial structure of the company. The aim of this article is that of presenting the analysis methodology of the economic profitability rate through the performance of total assets.