DuPont As described in the chapter, the challenge facing DuPont in the early twentieth century was how

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DuPont As described in the chapter, the challenge facing DuPont in the early twentieth century was how to manage the diverse set of businesses operating under the control of the DuPont management team. This diversity still exists today. In its 2005 annual report, DuPont notes that its strategic business units (operating segments) are organized by product line. For purposes of financial reporting, these have been aggregated into eight reportable segments:

Agriculture & Nutrition, Coatings & Color Technologies, Electronic & Communication Technologies, Performance Materials, Pharmaceuticals, Safety & Protection, and Other.

Summary segment results for 2005 for five of these eight segments are as follows (dollars in millions):
1. Which segment has the highest return on investment? The lowest?
2. How could the segment with the lowest return on investment improve its financial performance?

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Accounting Concepts And Applications

ISBN: 9780324376159

10th Edition

Authors: W. Steve Albrecht, James D. Stice, Earl K. Stice, Monte R. Swain

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