摘要：The rates are extremely useful both in the assessment of the enterprise at a time andin predicting actual and forecasted trends. Findings of the information provided through themethod can not be developed unless benchmarks analyst has to have a standard ofcomparison values based on data obtained from the analyzed enterprise.Rates pyramidal analysis method (known as Du Pont de Nemours system) is a directconsequence of the existing relations between the different rates in the global system linkingactivity rates of the results. The method involves determining the rate considered mostcharacteristic of entrepreneurial activity rate, which is the pyramid (generally rate results),all second floors of the pyramid consisting of instalments directly linked to the first allowingexplicit and who, in turn, can be decomposed. Chain of rates thus constituted allows asynthetic vision on the company and emphasizes an integrated financial control of it.
关键词：economic return ratio; return on equity ratio; Du Pont chart
