アサバ ユウスケ
  麻場 勇佑
   所属   経済経営学部 所属
   職種   准教授
言語種別 英語
発行・発表の年月 2012/12
形態種別 学術雑誌
査読 査読有り
標題 The Return on Investment Formula at the Beginnings of the 20th Century: The Return on Investment Formula in the Du Pont Company
執筆形態 単著
掲載誌名 Business and Accounting Research
出版社・発行元 International Conference on Business Management
巻・号・頁 1,pp.43-52
概要 The primary purpose of the use Return on Investment was a collection calculation of the business investment in the Du Pont Company. Further spread their function. Return on Investment was to be used as the axis of the centralized accounting system. Under the Du Pont Chart System Return on Investment was required the function which the standard of performance evaluation as middle management's responsibility standard. Then the Formula which is the structure changed.