摘要
传统的杜邦财务系统,不能充分利用变动成本信息为企业内部管理提供服务。为了对传统的杜邦财务系统进行扩展和改进,将变动成本法与传统的杜邦系统相结合,建立了基于变动成本法的杜邦系统,并运用连锁替代法,建立了杜邦财务系统的连锁替代分析模型。实际应用表明,基于变动成本法的杜邦系统能够更好地对企业的财务状况进行分析,并有利于内部管理。
The traditional Du Pont financial system cannot provide service for internal management owing to its failure to make use of the variable cost information. In order to reconstruct and improve the traditional system, a Du Pont system based on variable cost approach is built by integrating the latter into the traditional Du Pont system. Besides, a chain substitution model for the system is built using the chain substitution approach. Applications show that the Du Pont system based on variable cost approach can make financial analysis of an enterprise more effectively and can provide better service for internal management than the traditional system.
出处
《淮海工学院学报（自然科学版）》
CAS
2005年第1期81-84,共4页
Journal of Huaihai Institute of Technology:Natural Sciences Edition
关键词
变动成本法
杜邦系统
连锁替代分析法
variable cost approach
Du Pont system
chain substitution approach
