Management And Accounting Web

Du Pont ROI Graphic*

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Relevance Lost Summary - Chapter 4 | ROI Main Page

Dupont Return on Investment Formula

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* The original source of this illustration is noted in a footnote on page 91 of Relevance Lost. Davis, T. C. 1950. How the Du Pont organization appraises its performance. AMA Financial Management Series No. 94: 7. American Management Association.

Related summaries:

Clinton, B. D. and S. Chen. 1998. Do new performance measures measure up? Management Accounting (October): 38, 40-43. (Summary).

Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press. (Summaries).

Martin, J. R. Not dated. Comparing Dupont's ROI with Goldratt's ROI. Management And Accounting Web. ComparingDupontGoldrattROI

Martin, J. R. Not dated. Return on Investment Read Diagram.  Management And Accounting Web. ROIReadDiagram

Martin, J. R. Not dated. Chapter 14: Investment Centers, Return on Investment, Residual Income and Transfer Pricing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter14