TY - GEN A1 - Jędrzejczak-Gas, Janina A2 - Moczulska, Marta - red. A2 - Preston, Peter- red. jęz. A2 - Stankiewicz, Janina - red. nacz. A2 - Zmyślony, Roman - red. statyst. A2 - Adamczyk, Janusz- red. A2 - Skalik, Jan - red. PB - Zielona Góra: Faculty of Economics and Management Press N2 - The equity capital profitability indicator is one of the basic measures of the financial position of the company. It is considered to be one of the most synthetic evaluation metrics of the companies activity. It?s level is influenced by the overall economic phenomenons taking place in the company. The purpose of this article is to identify factors influencing the return on equity of small and medium-sized enterprises and to examine the strength and direction of the impact of these factors on the level of ROE based on Du Pont model. To accomplish this objective were used three different methods: correlation analysis, deterministic (differentiation) method and the method of linear regression. N2 - The correlation coefficient analysis shows that trends in changes of return on equity and return on sales were strongly related. Trends of changes in return on equity and asset rotation (the turnover) were moderately similar. Trends of changes of return on equity and the capital structure were moderately dissimilar. The method differentiation method allowed to determine that, in most years of the period, both in small and medium-sized enterprises, the strongest factor affecting the change in return on equity was the return on sales. In the consideration of ?, both small and medium-sized enterprises the key importance has the profitability of sales. L1 - http://www.zbc.uz.zgora.pl/Content/32033/PDF/12_jedrzejczak_factors.pdf L2 - http://www.zbc.uz.zgora.pl/Content/32033 KW - małe i średnie przedsiębiorstwa KW - rentowność kapitału własnego KW - model Du Ponta KW - small and medium-sized enterprises KW - Return on Equity KW - Du Pont model T1 - Factors determining the profitability of equity in small and medium-sized enterprises in Poland = Czynniki determinujące rentowność kapitału własnego w małych i średnich przedsiębiorstwach w Polsce UR - http://www.zbc.uz.zgora.pl/dlibra/docmetadata?id=32033 ER -