杜邦公司的事业部制设计,用ROI非常好地解决了不同事业部之间的经营业绩和投资价值评价问题,有利于横向比较和资源分配,非常清晰地把事业部的经营职能和总公司的战略职能区分开来,后者做决策、前者做执行,专业化决策、专业化经营 DuPont’s business unit design, with ROI very good solution to the business performance between different business units and investment value evaluation issues, is conducive to horizontal comparison and resource allocation, the business department is very clear and the head office Strategic functions to distinguish, the latter to make decisions, the former to do the implementation of specialized decision-making, specialized management