Productivity accounting: the economics of business performance
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY [u.a.]
Cambridge
2015
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Incl. bibliogr. references and indexes (S. 359-378) |
| Beschreibung: | XX, 386 S. graph. Darst. |
| ISBN: | 9780521709873 9780521883535 |
Internformat
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| 245 | 1 | 0 | |a Productivity accounting |b the economics of business performance |c Emili Grifell-Tatje ; C.A. Knox Lovell |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a New York, NY [u.a.] |b Cambridge |c 2015 | |
| 300 | |a XX, 386 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Incl. bibliogr. references and indexes (S. 359-378) | ||
| 650 | 7 | |a Bénéfices de l'entreprise |2 rasuqam | |
| 650 | 7 | |a Comptabilité |2 rasuqam | |
| 650 | 7 | |a Performance financière |2 rasuqam | |
| 650 | 7 | |a Productivité industrielle |2 rasuqam | |
| 650 | 7 | |a Rentabilité de l'entreprise |2 rasuqam | |
| 650 | 0 | 7 | |a Produktivitätsanalyse |0 (DE-588)4208972-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Performance Management |0 (DE-588)7730862-1 |2 gnd |9 rswk-swf |
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| 689 | 0 | 1 | |a Performance Management |0 (DE-588)7730862-1 |D s |
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| 700 | 1 | |a Lovell, C. A. Knox |e Verfasser |0 (DE-588)170011933 |4 aut | |
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Datensatz im Suchindex
| _version_ | 1818043438182957056 |
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| adam_text |
CONTENTS
LIST OF TABLES
LIST OF FIGURES
PREFACE
PAGE XN
XIV
XVII
INTRODUCTION 1
1.1 MANAGEMENT, ACCOUNTING, ECONOMICS, AND THE BUSINESS
PRESS 1
1.2 PRODUCTIVITY AND FINANCIAL PERFORMANCE 4
1.2.1 SOME EMPIRICAL EVIDENCE 7
1.2.2 DIFFERING PERSPECTIVES ON THE RELATIONSHIP 12
1.3 PRODUCTIVITY DRIVERS, DISPERSION, AND PERSISTENCE 21
1.3.1 INTERNAL PRODUCTIVITY DRIVERS 22
1.3.2 EXTERNAL PRODUCTIVITY DRIVERS 28
1.3.3 A CHALLENGE 32
1.3.4 PRODUCTIVITY DISPERSION AND PERSISTENCE 32
1.4 DISTRIBUTION OF THE FRUITS OF PRODUCTIVITY GROWTH 36
1.5 THE INTELLECTUAL INFLUENCE OF HIRAM S. DAVIS AND JOHN
W. KENDRICK 38
1.6 SOME USEFUL TECHNICAL MATERIAL 42
1.6.1 PRODUCTION THEORY 42
1.6.2 EMPIRICAL TECHNIQUES 51
1.7 THE ORGANIZATION OF THE BOOK 54
1.8 SOME USEFUL SOURCES OF DATA AND OTHER RELEVANT
INFORMATION 59
VII
V
'LI CONTENTS
PART I PRODUCTIVITY AND PROFITABILITY
- PROFITABILITY CHANGE: ITS (IENERNTION AND DISTRIBUTION 65
2.1 INTRODUCTION (O
2.2 RARLY RECOGNITION OF PROFITABILITY AS A PERFORMANCE
INDICATOR DS
2.3 THEORETICAL DECOMPOSITION OFPROLITABILILY CHANGE 7(
-*J.L THEORETICAL QUANTITY AMI PRODUCTIVITY
INDEXES 77
-3.2 AN ALTERNATIVE MALMQUISL PRODUCTIVITY
INDEX SI
-.3.3 THEORETICAL PRICE AMI PRICE RECOVERY
INDEXES S3
-*3.4 THEORETICAL DECOMPOSITION OF PROFITABILITY
CHANGE S5
2-4 EMPIRICAL DECOMPOSITION OF PROFITABILITY CHANGE NS
2-5 EMPIRICAL ESTIMATION OF THEORETICAL INDEXES
L
4
2-6 COMBINING APPROXIMATION TO AND ESTIMATION
OF THEORETICAL INDEXES 5
2-7 DISTRIBUTION OF THE FINANCIAL IMPACTS OF PRODUCTIVITY
CHANGE 07
2-8 ADDITIONAL PRODUCTIVITY INDEXES 102
2-9 A DUAL PRODUCTIVITY INDEX 103
2-10 EXCHANGE RATE MOVEMENTS 110
3 DECOMPOSING THE PRODUCTIVITY CHANGE AND PRICE
RECOVERY CHANGE COMPONENTS OF PROFITABILITY CHARME 112
-3.1 INTRODUCTION " " 112
3.2 PAIRING EMPIRICAL PRODUCTIVITY AND PRICE RECOVERY
INDEXES " J J
S
3.2.1 EMPIRICAL INDEXES WITHOUT THE ASSISTANCE OF
ECONOMIC THEORY 11
N
3.2.2 EMPIRICAL INDEXES WITH THE ASSISTANCE OF
ECONOMIC THEORY PS
3.3 PAIRING THEORETICAL PRODUCTIVITY AND PRICE RECOVERY
INDEXES
3-3.1 EXPLICIT THEORETICAL INDEXES |'^5
3-3.2 EXPLICIT AND IMPLICIT THEORETICAL INDEXES I3S
CONTENTS
IX
3.3.2.1 IMPLICIT MALMQUIST PRICE AND PRICE
RECOVERY INDEXES 140
3.3.2.2 IMPLICIT KONTIS QUANTITY AND
PRODUCTIVITY INDEXES 144
3.4 PAIRING A THEORETICAL INDEX WITH AN EMPIRICAL TNDEX 150
3.5 CONCLUSIONS ON RATIO MODELS OF PROFITABILITY
CHANGE 154
PART II PRODUCTIVITY AND PROFIT
4 PROFIT CHANGE: ITS GENERATION AND DISTRIBUTION 159
4.1 INTRODUCTION 159
4.2 EARLY RECOGNITION OF PROFIT AS A PERFORMANCE INDICATOR 161
4.3 EMPIRICAL DECOMPOSITION OF PROFIT CHANGE 164
4.3.1 MODELS WITH INVESTOR INPUT OR A SIMILAR
DEVICE 166
4.3.2 MODELS WITHOUT INVESTOR INPUT 176
4.4 DISTRIBUTION OF THE FINANCIAL IMPACTS OF QUANTITY
CHANGE 186
4.4.1 MODELS WITH INVESTOR INPUT OR A SIMILAR
DEVICE 187
4.4.2 MODELS WITHOUT INVESTOR INPUT 190
4.5 A NUMERICAL ILLUSTRATION 196
5 DECOMPOSING THE QUANTITY CHANGE AND PRICE CHANGE
COMPONENTS OF PROFIT CHANGE 202
5.1 INTRODUCTION 202
5.2 EMPIRICAL INDICATORS OF QUANTITY CHANGE AND PRICE
CHANGE 204
5.3 THE ANALYTICAL FRAMEWORK 208
5.3.1 LASPEYRES AND PAASCHE DECOMPOSITIONS OF
PROFIT CHANGE 209
5.3.2 BENNET DECOMPOSITIONS OF PROFIT CHANGE 215
5.3.3 EMPIRICAL APPLICATIONS 220
5.3.4 SUMMARY 223
5.4 INCORPORATING INVESTOR INPUT INTO THE ANALYTICAL
FRAMEWORK 224
5.5 A FAMILY OF DUAL PRODUCTIVITY INDICATORS 227
5.6 A NUMERICAL ILLUSTRATION 230
COUTH
*TILS
6 DECOMPOSING THE PRODUCTIVITY ('HANGE (*OMPONENT OF PROFIT
CHANGE ~ ^U
6.1 INTRODUCTION 233
6.2 DECOMPOSING PRODUCTIVITY ('HANGE WITH INVESTOR INPUT
INCORPORATED 234
6.2.1 A PRODUCTIVITY INDICATOR APPROACH 236
6.2.2 A PRODUCTIVITY INDEX APPROACH 23S
6.3 DECOMPOSING PRODUCTIVITY CHANGE WITHOUT INVESTOR
INPUT: A MARGIN H FLEET APPROACH 230
6-3.1 AN INPUT-ORIENTED MARGIN EFFECT MODEL 240
6-3.2 AN OUTPUT-ORIENTED MARGIN EFFECT MODEL 248
6.3.3 PAASCHC AND BENNET DECOMPOSITIONS 25!
6.3.4 A PRODUCLIVILY INDEX OR A QUANTITY INDEX 253
6-4 DECOMPOSING PRODUCTIVITY CHANGE WITHOUT INVESTOR
INPUT: AN ACTIVITY KFFECF APPROACH 255
6.4.1 AN INPUT-ORIENTED ACTIVITY EFFECT MODEL 256
6.4.2 AN OUTPUT-ORIENTED ACTIVITY EFFECT MODEL 260
6.4.3 RELATING THE PRODUCTIVITY EFFECT TO A CCD
MALMQUISI PRODUCTIVITY INDEX 263
6-5 RELATING THE MARGIN IKTECL APPROACH AND THE ACTIVITY
EFFECT APPROACH 26S
6-6 CONCLUSIONS ON DIFFERENCE MODELS OF PROFIT CHANGE 272
PART III PRODUCTIVITY, COST, AND RETURN ON ASSETS
7 PRODUCTIVITY AND COST 277
7.1 INTRODUCTION 177
7.2 VARIANCE ANALYSIS - S0
7.3 A COST FRONTIER: A KONIIS FRAMEWORK 2X2
/*4 A COST FRONTIER: A BONNET FRAMEWORK 2SS
7.5 A UNIT COST FRONTIER
2
2
7.6 UNIT COST CHANGE, TOTAL FACTOR PRODUCTIVITY
AND PARTIAL FACTOR PRODUCTIVITIES 2W
7.7 A UNIT LABOR COST FRONTIER
304
7.8 SUMMARY AND CONCLUSIONS
1()S
8 PRODUCTIVITY, CAPACITY UTILIZATION, AND RETURN ON ASSETS 310
O.J INTRODUCTION
8.2 DECOMPOSITIONS OF RETURN ON ASSETS 3 \ 5
CON TEN IS
XI
8.2.1 THE DUPONT TRIANGLE 315
8.2.2 THE EUROPEAN PRODUCTIVITY AGENCY PYRAMIDS 317
8.2.3 THE PYRAMIDS OF GOLD, EILON, AND THEIR
ASSOCIATES 319
8.2.4 REMAINING CHALLENGES 323
325
8.3 INCORPORATING CAPACITY UTILIZATION INTO A DUPONT
TRIANGLE
8.3.1 CAPACITY UTILIZATION AT DUPONT AND GENERAL
MOTORS 327
8.3.2 OUTPUT-ORIENTED CAPACITY UTILIZATION MEASURES 328
8.3.3 INPUT-ORIENTED CAPACITY UTILIZATION MEASURES 336
8.3.4 INCORPORATING CAPACITY UTILIZATION INTO A DUPONT
TRIANGLE 338
8.3.5 INCORPORATING PRODUCTIVITY INTO A DUPONT
TRIANGLE 342
8.4 DRIVERS OF CHANGE IN RETURN ON ASSETS IN A DUPONT
TRIANGLE FRAMEWORK 343
8.4.1 THE THEORETICAL CCD MALMQUIST PRODUCTIVITY
INDEX STRATEGY 344
8.4.2 THE EMPIRICAL INDEX NUMBER STRATEGY 350
8.5 SUMMARY AND CONCLUSIONS 355
BIBLIOGRAPHY 359
AUTHOR INDEX 379
SUBJECT INDEX 384 |
| any_adam_object | 1 |
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| language | English |
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| spelling | Grifell i Tatje, Emili Verfasser (DE-588)170981223 aut Productivity accounting the economics of business performance Emili Grifell-Tatje ; C.A. Knox Lovell 1. publ. New York, NY [u.a.] Cambridge 2015 XX, 386 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Incl. bibliogr. references and indexes (S. 359-378) Bénéfices de l'entreprise rasuqam Comptabilité rasuqam Performance financière rasuqam Productivité industrielle rasuqam Rentabilité de l'entreprise rasuqam Produktivitätsanalyse (DE-588)4208972-4 gnd rswk-swf Performance Management (DE-588)7730862-1 gnd rswk-swf Produktivitätsanalyse (DE-588)4208972-4 s Performance Management (DE-588)7730862-1 s DE-604 Lovell, C. A. Knox Verfasser (DE-588)170011933 aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027914043&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Grifell i Tatje, Emili Lovell, C. A. Knox Productivity accounting the economics of business performance Bénéfices de l'entreprise rasuqam Comptabilité rasuqam Performance financière rasuqam Productivité industrielle rasuqam Rentabilité de l'entreprise rasuqam Produktivitätsanalyse (DE-588)4208972-4 gnd Performance Management (DE-588)7730862-1 gnd |
| subject_GND | (DE-588)4208972-4 (DE-588)7730862-1 |
| title | Productivity accounting the economics of business performance |
| title_auth | Productivity accounting the economics of business performance |
| title_exact_search | Productivity accounting the economics of business performance |
| title_full | Productivity accounting the economics of business performance Emili Grifell-Tatje ; C.A. Knox Lovell |
| title_fullStr | Productivity accounting the economics of business performance Emili Grifell-Tatje ; C.A. Knox Lovell |
| title_full_unstemmed | Productivity accounting the economics of business performance Emili Grifell-Tatje ; C.A. Knox Lovell |
| title_short | Productivity accounting |
| title_sort | productivity accounting the economics of business performance |
| title_sub | the economics of business performance |
| topic | Bénéfices de l'entreprise rasuqam Comptabilité rasuqam Performance financière rasuqam Productivité industrielle rasuqam Rentabilité de l'entreprise rasuqam Produktivitätsanalyse (DE-588)4208972-4 gnd Performance Management (DE-588)7730862-1 gnd |
| topic_facet | Bénéfices de l'entreprise Comptabilité Performance financière Productivité industrielle Rentabilité de l'entreprise Produktivitätsanalyse Performance Management |
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