In order to reconstruct and improve the traditional system, a Du Pont system based on variable cost approach is built by integrating the latter into the traditional Du Pont system.

• 为了对传统的杜邦财务系统进行扩展和改进,将变动成本法与传统的杜邦系统相结合,建立了基于变动成本法的杜邦系统,并运用连锁替代法,建立了杜邦财务系统的连锁替代分析模型。