• DuPont adalah teknik yang dapat digunakan untuk melakukan analisis dengan
menggunakan kinerja manajemen tradisional.
1
The DuPont Model
2
The DuPont Model
3
The DuPont System (1)
ROE
4
The DuPont System (2)
ROE
Divided Devided
Sales Into Net Income Total Assets Into Sales
Subtracted
Total Costs Sales Fixed Assets Plus Current Assets
From
General and
Account
Depreciation Administrative Equipment Vehicle Inventory
Receivable
Expense
Extraordinary
Taxes
Expense
6
The DuPont System
ROE
7
RETURN ON EQUITY
Extended Du-Pont
DIVIDED
RETURN ON INVESTMENT(ROI) BY 1-DEBT RATIO
Divided Devided
Sales Into Net Income Total Assets Into Sales
Subtracted
Total Costs Sales Fixed Assets Plus Current Assets
From
General and
Account
Depreciation Administrative Equipment Vehicle Inventory
Receivable
Expense
Extraordinary
Taxes
Expense