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Productivity-based financial net income analysis

Author

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  • Eldor, Dan
  • Sudit, Ephraim F

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.

Suggested Citation

  • Eldor, Dan & Sudit, Ephraim F, 1981. "Productivity-based financial net income analysis," Omega, Elsevier, vol. 9(6), pages 605-611.
    • Handle: RePEc:eee:jomega:v:9:y:1981:i:6:p:605-611
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    Citations

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    Cited by:

    1. Antonio Estache & Emili Grifell-Tatjé, 2010. "Assessing the impact of Mali's water privatization across stakeholders," Working Papers ECARES ECARES 2010-037, ULB -- Universite Libre de Bruxelles.
    2. 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.
    3. E. Grifell-Tatjé & C. A. K. Lovell, 1999. "Profits and Productivity," Management Science, INFORMS, vol. 45(9), pages 1177-1193, September.
    4. Sahoo, Biresh K. & Tone, Kaoru, 2009. "Radial and non-radial decompositions of profit change: With an application to Indian banking," European Journal of Operational Research, Elsevier, vol. 196(3), pages 1130-1146, August.
    5. Grifell-Tatjé, E. & Lovell, C.A.K., 2021. "Dual productivity analysis: A Konüs/Shephard approach," European Journal of Operational Research, Elsevier, vol. 289(1), pages 328-337.
    6. Ohlan, Ramphul, 2013. "Efficiency and Total Factor Productivity Growth in Indian Dairy Sector," Quarterly Journal of International Agriculture, Humboldt-Universitaat zu Berlin, vol. 52(1), pages 1-27, February.
    7. Chen, Xiang & Grifell-Tatjé, Emili & Fu, Tsu-Tan, 2023. "A profit difference decomposition model for measuring group performance: an application to Chinese and Taiwanese commercial banks," Omega, Elsevier, vol. 120(C).
    8. Frederic Ang & Pieter Jan Kerstens, 2023. "Robust nonparametric analysis of dynamic profits, prices and productivity: An application to French meat-processing firms," European Review of Agricultural Economics, Oxford University Press and the European Agricultural and Applied Economics Publications Foundation, vol. 50(2), pages 771-809.
    9. C. A. K. Lovell, 2016. "Recent Developments in Productivity Analysis," Pacific Economic Review, Wiley Blackwell, vol. 21(4), pages 417-444, October.
    10. 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.

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