Productivity-based financial net income analysis
Abstract
This paper develops the analytical framework for a productivity based financial analysis, which has been successfully introduced by the authors as standard reporting in a major corporation. This analysis is designed to broaden and supplement conventional income statement analysis. It partitions expense and revenue items into their respective price and quantity components and establishes the precise relationship between total factor productivity performance and key aspects of financial performance. The underlying theory is reviewed. Subsequently, an actual case study example is analyzed. Some of the major additional insights into factors affecting the economic health of a productive enterprise and their implications for corrective actions are illustrated and discussed.Download Info
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Bibliographic Info
Article provided by Elsevier in its journal Omega.
Volume (Year): 9 (1981)
Issue (Month): 6 ()
Pages: 605-611
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- E. Grifell-Tatjé & C. Lovell, 2008.
"Productivity at the post: its drivers and its distribution,"
Journal of Regulatory Economics,
Springer, vol. 33(2), pages 133-158, April.
- E. Grifell-Tatje & C. A. K. Lovell, 2006. "Productivity at the Post: its Drivers and its Distribution," CEPA Working Papers Series WP022006, School of Economics, University of Queensland, Australia.
- Emili Grifell-Tatjé & C. A. Knox Lovell, 2005. "Productivity at the Post: its Drivers and its Distribution," Working Papers 169, Barcelona Graduate School of Economics.
- Emili Grifell, 1990. "Aspectos metodológicos relacionados con la medición, en términos absolutos, de la productividad total de los factores," Investigaciones Economicas, Fundación SEPI, vol. 14(3), pages 385-405, September.
- E. Grifell-Tatjé & C. A. K. Lovell, 1999.
"Profits and Productivity,"
Management Science,
INFORMS, vol. 45(9), pages 1177-1193, September.
- C. A. Knox Lovell & E. Grifell-Tatjé, 1996. "Profits and Productivity," Center for Financial Institutions Working Papers 97-18, Wharton School Center for Financial Institutions, University of Pennsylvania.
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