DUPONT SYSTEM IN MEASURING FINANCIAL PERFORMANCE PTPN XIV TAKALAR SUGAR FACTORY

Abstract

Abstract. This research is an analysis of financial statements; the company can see success that has been achieved during running its business. This success is shown in the company's financial statements for a certain period which is basis for assessment of performance / work achieved by the company PTP Nusantara XIV Gula Takalar. A measuring tool that can be used by a company to determine whether the condition of the company that is run at PTP Nusantara XIV Gula Takalar is healthy or not. The measuring instrument used in this research is to analyze the financial statements is the Dupont System. The purpose of analysis is used to determine the company's ability to rotate the capital or assets owned by the company. One of the ratios used is the profitability ratio, namely ROI (Return On Investment) with the Dupont approach. PTP Nusantara XIV Gula Takalar is in unfavorable condition because the company produces increased sales but is less able to reduce costs while the assets used are less effective and not used as much as possible while to increase ROI, company management can increase the ratio of net income (Net Profit Margin), Asset Turn Over with industry standard 30%