TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DUPONT SYSTEM [1 record]

Record 1 2007-07-16

English

Subject field(s)
  • Financial and Budgetary Management
DEF

The system used by management to dissect the firm's financial statements and to assess its financial condition.

CONT

The three ratios used in the DuPont system of financial analysis of return on equity are profitability, leverage, and asset turnover.

French

Domaine(s)
  • Gestion budgétaire et financière
CONT

Le système DuPont est une méthode d'analyse qui combine différents ratios financiers; il repose sur l'idée que l'objectif de l'entreprise consiste à maximiser l'enrichissement de ses actionnaires, c'est-à-dire maximiser le ratio de rentabilité de l'avoir des actionnaires [...].

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
CONT

Una demostración de la forma como pueden integrarse algunos de los indicadores financieros la constituye el denominado Sistema Dupont. Este sistema correlaciona los indicadores de actividad con los indicadores de rendimiento para tratar de establecer si el rendimiento de la inversión (utilidad neta/activo total) proviene primordialmente de la eficiencia en el uso de los recursos para producir ventas o del margen neto de utilidades que tales ventas generan.

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