杜邦财务分析法及案例分析（DuPont financial analysis and case study）.docVIP

杜邦财务分析法及案例分析（DuPont financial analysis and case study） Corporate University Network DuPont analysis profitability financial position Profitability is an important financial indicator of an enterprise, and it is important for the owners, creditors, investors and governments to analyze and evaluate the profitability of the enterprises, and the profitability analysis is also an essential part of the financial analysis of the financial managers. The traditional evaluation of the profitability of enterprises is mainly: the rate of return on assets, marginal profit margin (or net profit margin), owners equity return rate, etc. to the joint-stock enterprises there are also per-share profit, p/E, dividend payout rate, dividend rate, etc. These individual indicators are used to measure the factors that affect and determine the profitability of an enterprise, including sales performance, asset management level, cost control level, etc. These indicators from a specific perspective on the financial situation of enterprises and the results of the business analysis, they are not sufficient to comprehensively assess the overall financial situation of enterprises and operating results. In order to remedy this shortcoming, there must be a method, it can be interrelated analysis, the relevant indicators and statements combined with appropriate standards for comprehensive analysis and evaluation, not only embodies the overall financial situation of enterprises, but also pointed out the indicators and indicators and the internal relationship between indicators and statements, du Pont analysis is one of them. DuPont Financial Analysis System (THEDUPONTSYSTEM) is a more practical financial ratio analysis system. This kind of analytic method first by the American DuPont Companys manager to create, therefore called DuPont Financial Analysis system. This method of financial analysis from the evaluation of enterprise performance most comprehensive and representative indicators-equity interes