Análisis de la Rentabilidad de las Universidades Chilenas mediante la aplicación del Sistema DuPont

Through this article, an analysis of the profitability levels generated by the chilean universities. The analysis is descriptive in nature and is carried out on the figures reported in the annual financial statements that each institution publishes through the Higher Education Information System (HEIS) of the Ministry of Education. The analysis is carried out by applying the DuPont Model known as the system that allows the disaggregation of profitability metrics into internal efficiency indicators that represent certain areas of the entities management. The work allowed evaluating the evolution of the profitability indicators of Chilean universities, along with determining performance differences depending on the university group classified according to its legal nature and financing.