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The you-Pont-pattern or you Pont characteristic number system (in the original: DuPont system OF Financial control) is the oldest characteristic number system of the world and to today one the most well-known. The system from enterprise characteristic numbers to the statement analysis and the enterprise control, oriented at purely monetary sizes, became already 1919 of the American chemical concern you Pont de Nemours and CO. developed and this very day one uses there. Also in other enterprises the system is common in different versions and additions than control or planning and controller.

In the center of the characteristic numbers system the total capital net yield (also Return on Investment is located or briefly: ROI), thus the yield rate of the assigned capital. A highest goal of the management is thus not the maximization of profit, but the maximization of the result per assigned capital unit. Orientation at the key size ROI is to make performance possible in the sense of a management an worth-oriented management. All today's characteristic number systems (e.g. ZVEI Kennzahlensystem) are based on the basic idea of the you-Pont-pattern.

The motivation for the development of the characteristic numbers system was the desire for a closed model of itself mutually conditionally goal sizes. Thus and reciprocal effects are to be made analyzable. With the formal system one turned away from bare collections of isolated characteristic numbers, since these lead concerning the results of analysis frequently to inconsistencies.

The you-Pont-Kennzahlensystem has the formal structure of a computing system, in shape of a characteristic numbers pyramid. The ROI is determined from the product of characteristic numbers turnover profitability and Kapitalumschlag.

The point characteristic number ROI is divided thereby in a tree structure first in yield on turnover and turnover rate of the capital necessary for operation. In the following stages sizes in their absolute expenditure and yield components as well as parts of the assets the entering the counter and denominator of these relationship characteristic numbers (reasons) are subdivided. The yield on turnover is profit by conversion, which computes itself Kapitalumschlag from the conversion by on the average invested capital (fortune necessary for operation). This fragmentation can be further-floated nearly for an unlimited period. The different factors of influence are clearly represented by the mathematical dismantling of the superordinate goal size on the entrepreneurial success.

The advantage of the DuPont system is the fact that used characteristic numbers are referred predominantly from the operational account system and so that also with those of other enterprises is comparable. A substantial disadvantage is in the sizes monetary excluding retrospective view (in contrast to it S. Balanced Scorecard). The adjustment at the short term profitability goal does not consider long-term aspects for enterprise increase in value. Also cannot be closed directly on the productivity of the enterprise, since also balance politics can be decisive. Besides the mono goal adjustment is criticized and points out that range-oriented ROI goals can lead to Suboptima.

Literature

  • Hans rehearses, characteristic numbers easily made, 2004 ISBN 3832310495
  • Volkmar Botta, characteristic numbers systems as instruments of control, 1997 ISBN 3503040331
  • Wolfgang H. steel, characteristic numbers and characteristic numbers systems as means of the organization and guidance of enterprises, 1969 ISBN 3409316426

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