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来源类型 | Working Paper |
规范类型 | 报告 |
DOI | 10.3386/w4812 |
来源ID | Working Paper 4812 |
Productivity Measurement for a Distribution Firm | |
W. Erwin Diewert; Ann Marie Smith | |
发表日期 | 1994-07-01 |
出版年 | 1994 |
语种 | 英语 |
摘要 | The paper derives a consistent accounting framework for the treatment of inventories when measuring the productivity of a distribution firm. The average purchase price of an inventory item during an accounting period must be distinguished from its average selling price and these two average prices should be distinguished from the corresponding balance sheet prices. The accounting framework is implemented for a distribution firm which sold 76,000 separate items. The firm achieved a 9.6 percent per quarter total factor productivity growth rate over 6 quarters. |
主题 | Econometrics ; Estimation Methods ; Data Collection |
URL | https://www.nber.org/papers/w4812 |
来源智库 | National Bureau of Economic Research (United States) |
引用统计 | |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/562214 |
推荐引用方式 GB/T 7714 | W. Erwin Diewert,Ann Marie Smith. Productivity Measurement for a Distribution Firm. 1994. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
w4812.pdf(273KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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