Productivity and strategic management accounting

作者: Alan Stainer

DOI: 10.1504/IJTM.1997.001647

关键词: Environmental resource managementTechnological changePerformance measurementBenchmarkingManagement accountingMultifactor productivityIndustrial organizationProductivityCompetitive advantageBusinessStrategic financial management

摘要: Productivity is defined and presented in both its performance measurement role strategic context for manufacturing service sectors. The development of productivity, especially total connection with management accounting highlighted. inter-relationship productivity analysis to competitive advantage technology also discussed. Strategic accounting, incorporating shown focus on price recovery profitability alternative methods revealed. approach external estimations analysis, utilising benchmarking, set out. Capital input within studied, specifically examining inflation, technological change capacity maintenance. Allied a methodology put forward capital analysis.

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