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.
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Endorsements
"The central theme of this book is decomposition. With chirurgical precision the authors dissect change of profitability, profit, cost, and return-on-assets, looking for traces of productivity change. They are thereby interested not only in the drivers of productivity change, but also in the distribution of its fruits. As a result the book turns out to be a tasty blend of economics, statistics, and business performance measurement. In addition, quite a number of lesser known treasures from history were unearthed. This is a rich book, both for theorists and practitioners."
Bert M. Balk, Rotterdam School of Management, Erasmus University
"Over the last century, researchers in the fields of accounting, management and economics have studied the links between financial performance, productivity growth, and the distribution of surpluses. The main contribution of this book is providing, for the first time, a complete and rigorous presentation of these links complemented with an extensive literature review that departs from the seminal works on the subject. Professors Grifell-Tatjé and Lovell explain how to evaluate the sources and distribution of economic growth, price changes, and productivity drivers by using information on prices and quantities of inputs and outputs, and by implementing methodologies such as index numbers and frontier analysis. This book will be a reference for researchers, practitioners, and graduate students in the field of productivity accounting."
Sergio Perelman, HEC Management School, University of Liège, Belgium
Reviews
Brea-Solis, H., 2015. Book Review. Journal of Economic and Social Thought, 2(2), pp. 132-135. http://ddd.uab.cat/record/133012
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Presentación
La productividad de una empresa ejerce una gran influencia en su resultado financiero. Existe una influencia similar para el caso de los sectores industriales y las economías: los que tienen una productividad superior prosperan a expensas de los otros. El desempeño productivo ayuda a explicar el crecimiento de la empresa, su desaparición y, también, la relativa prosperidad de las naciones.
Productivity Accounting: The Economics of Business Performance ofrece un estudio en profundidad del desempeño empresarial, proporciona al lector un adecuado marco analítico para su análisis, da los instrumentos para el estudio de las causas de su variación y evalúa sus consecuencias. El objeto de análisis es la empresa, la principal consecuencia de una mejor productividad es un superior resultado financiero. Se consideran medidas alternativas de resultados financieros, incluido el beneficio, la rentabilidad entendida como la relación ingreso-coste, los costes, el costo unitario y la rentabilidad sobre activos.
Combinando el rigor analítico con ilustraciones empíricas, el libro examina una extensa literatura, tanto histórica como actual, referente al ámbito empresarial y económico y explica cómo las empresas crean valor y lo distribuyen.
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Presentació
La productivitat d'una empresa exerceix una gran influència en el seu resultat financer. Hi ha una influència similar per al cas dels sectors industrials i les economies: els que tenen una productivitat superior prosperen a costa dels altres. La productivitat ajuda a explicar el creixement de l'empresa, la seva desaparició i, també, la relativa prosperitat de les nacions.
Productivity Accounting: The Economics of Business Performance ofereix un estudi en profunditat de l'acompliment empresarial, proporciona al lector un adequat marc analític per a la seva anàlisi, dóna els instruments per a l'estudi de les causes de la seva variació i avalua les seves conseqüències. L'objecte d'anàlisi és l'empresa, la principal conseqüència d'una millor productivitat és un superior resultat financer. Es consideren mesures alternatives de resultats, inclòs el benefici, la rendibilitat entesa com la relació ingrés-cost, els costos, el cost unitari i la rendibilitat sobre actius.
Combinant el rigor analític amb il•lustracions empíriques, el llibre examina una extensa literatura, tant històrica com actual, referent a l'àmbit empresarial i econòmic i explica com les empreses creen valor i el distribueixen.
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