生産性会計：企業業績の経済学 Productivity Accounting : The Economics of Business Performance

Grifell-Tatjé, Emili/ Lovell, C. A. Knox

Cambridge University Press（2015/01発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 398 p.
• 言語 ENG
• 商品コード 9780521709873
• DDC分類 338.06

Full Description

The productivity of a business exerts an important influence on its financial performance. A similar influence exists for industries and economies: those with superior productivity performance thrive at the expense of others. Productivity performance helps explain the growth and demise of businesses and the relative prosperity of nations. Productivity Accounting: The Economics of Business Performance offers an in-depth analysis of variation in business performance, providing the reader with an analytical framework within which to account for this variation and its causes and consequences. The primary focus is the individual business, and the principal consequence of business productivity performance is business financial performance. Alternative measures of financial performance are considered, including profit, profitability, cost, unit cost, and return on assets. Combining analytical rigor with empirical illustrations, the analysis draws on wide-ranging literatures, both historical and current, from business and economics, and explains how businesses create value and distribute it.

Contents

1. Introduction; 2. Profitability change: its generation and distribution; 3. Decomposing the productivity-change and price-recovery-change components of profitability change; 4. Profit change: its generation and distribution; 5. Decomposing the quantity-change and price-change components of profit change; 6. Decomposing the productivity-change component of profit change; 7. Productivity and cost; 8. Productivity, capacity utilization, and return on assets.