The science of identifying elements for corporate success through manipulation of accounting information is, in general, referred to as Business Analysis. The du Pont System is a representative method employed in business analysis in which the quality of management and managerial problems are identified by analyzing correlations among various accounts by means of the company's return on investment as the core parameter. While it is more or less long established practice for ROI to be the

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... means of assessing corporate performance, today there can be a variety of methods for dissecting the parameter. In this study, the financial indexes for Japan's 1050 representative manufactures during the 15-years period from 1981 to 1995 were analyzed through the traditional method of the du Pont System, such statistical method as Correlation Analysis, and also through simulation byNeural Network (neural approach). It was deduced from the findings that added-value analysis indexes are more useful than the others.