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Productivity Accounting

Author

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

Abstract

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.

Suggested Citation

  • Grifell-Tatjé,Emili & Lovell,C. A. Knox, 2015. "Productivity Accounting," Cambridge Books, Cambridge University Press, number 9780521883535, January.
    • Handle: RePEc:cup:cbooks:9780521883535
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    Cited by:

    1. Joel , ISABIRYE, 2021. "Impact Of Economic Crises On Firms: A Literature Review," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 21(3), pages 225-250.
    2. John B. Walden & Min‐Yang Lee & Christopher J. O'Donnell, 2022. "Profits, prices and productivity in a common pool fishery," American Journal of Agricultural Economics, John Wiley & Sons, vol. 104(4), pages 1540-1560, August.
    3. E. Grifell-TatjeÌ & C. A. K. Lovell, 2015. "Decompositions of Profitability Change Using Cost Functions: A Comment," CEPA Working Papers Series WP032015, School of Economics, University of Queensland, Australia.
    4. Sickles, Robin C. & Song, Wonho & Zelenyuk, Valentin, 2018. "Econometric Analysis of Productivity: Theory and Implementation in R," Working Papers 18-008, Rice University, Department of Economics.

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