摘要
通过分析杜邦系统的特点及不足 ,对其加以改进 ,强调了财务杠杆对权益净利率的双面影响 .然后从管理会计角度将变动成本和固定成本引入分析体系 ,从而有利于吸收本量利分析 。
The Du Pont System is a kind of comprehensive financial analysis method which shows the whole appearance of the finance and achievement.Through analysing and correcting this system,we know financial lever will influence net-interest-rate.Then we put changeable costs and fixed costs into this system to analyse finance at the full scale.
出处
《重庆工业高等专科学校学报》
2001年第4期52-53,69,共3页
Journal of Chongqing Polytechnic College
关键词
杜邦财务系统
财务杠杆
安全边际
边际贡献
The Du Pont System
financial lever
safe margin
marginal contribution
