Detail Profit-Linked Productivity Measurement   Oleh:  Hammer, Lawrence H. ; Hansen, Don R. ; Mowen, Maryanne M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 4 (1992), page 79-98. Topik: productivity; profit - linked; productivity measurement Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In this paper, economic productivity theory is used to develop a new profit - linked productivity measure (the PLM). The PLM model is easily operationalized by the firm ; it does not require a knowledge of the firm's production function and can be computed using existing accounting data. Furthermore, the model links with both operational and partial productivity measures. The PLM is shown to have certain advantages over three previously developed profit - linked measures : the APC measure [Belcher, 1984] ; the PPP measure [Miller, 1984] ; and the BDK measure [Banker et al.,1989]. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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