文章基本信息

标题：The DuPont Profitability Analysis Model: An E-Learning Application and Evaluation
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作者：Melvin, Jon ; Boehlje, Michael ; Dobbins, Craig L. 等
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2003
期号：SUPPL
出版社：Food Distribution Research Society
摘要：Successful farm business managers must understand the determinants of profitability and have an overall long-term or strategic management focus. The objective of this research is to help producers understand the impacts of different production, pricing, cost control and investment decisions on their farms financial performance. This objective will be accomplished by developing and testing a computer-based training and application tool to facilitate determining the financial health of farm businesses using the DuPont profitability analysis model. The results of the two experiments indicate that the computer software was effective for teaching techniques of profitability analysis contained within the DuPont model.
关键词：DuPont profitability analysis;e-learning;computer assisted analysis;return on equity (ROE);return on assets (ROA)