Model Du Ponta jako narzędzie
retro- i prospektywnej analizy ekonomicznej
Du Pont model as a tool of retro- and prospective economic analysis
Author(s): Adam ŻwirblaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: This article is an attempt to present the problem of applying economic identical equations, particularly Du Pont equation in the new light. The first part of the article presents a ratio analysis against a background of its weak points and the nature of an interesting type of deterministic models, that is to say economic identical equations. Then the author of the article discusses pyramid analysis as a method of the complex variance analysis. The aim of this study is to acquaint the reader with the concept of prospective analysis with the help of Du Pont model. It should be added that the author of this paper suggests a new practical “approach”, the simpler than those presented in the economic literature. Finally, the author of article formulates some scientific reflections, directly connected with the weak points of traditional ratio analysis.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2005
- Issue No: 29
- Page Range: 154-186
- Page Count: 32
- Language: Polish