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DUPONT INDICATOR SYSTEM AS A SUPPORT IN THE MANAGEMENT OF LOGISTICS COMPANIES

Ivana Martincevic (), Vesna Sesar () and Mario Sertic ()
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Ivana Martincevic: University North, Croatia
Vesna Sesar: University North, Croatia
Mario Sertic: University North, Croatia

Business Logistics in Modern Management, 2022, vol. 22, 209-224

Abstract: Timely, quality, reliable and accurate information is key for making business decisions. For managers to have access to the information necessary for management, they seek support in accounting. The accounting system is the starting point and bloodstream of every company for quality management and business decisionmaking. Several techniques and analyses arise from accounting to support company management. One of the methods and analyses, i.e. the management tool for providing information on the profitability of the business is Dupont analysis. This paper aims to examine the profitability of selected logistics companies using the DuPont indicator system and to determine the efficient and effective use of its assets. The DuPont analysis indicates to managers which form of assets to pay attention to when managing, which is a great challenge, especially for logistics companies today, so they can operate undisturbed in conditions of the rapid growth of globalization and degree of competitiveness.

Keywords: DuPont system indicators; DuPont analysis; financial indicators; logistics business; logistics (search for similar items in EconPapers)
Date: 2022
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