APPLICATION OF THE DUPONT ANALYSIS MODEL IN FINANCIAL EFFICIENCY ASSESSMENT AT HA LANG RAILWAYS JOINT STOCK COMPANY

Abstract

Financial efficiency evaluation is an indispensable task that any business owner needs to perform in order to make the right business decisions. The article applies the Dupont financial analysis model, in combination with the use of the differential number method to determine the influence of the factors to evaluate the financial efficiency of the Ha Lang railway joint stock company (JSC) in 2019 and 2020. Since then, proposing some suggestions for improving financial efficiency for Ha Lang Railway JSC in particular and has a reference value for railway businesses in general.