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Enhancing Productivity and Profitability Using Financial Statements: Insights from IESEG and UAB

This assessment examines the extensions of multifactor productivity through financial statements. Authored by Dr. Diego Prior from the Business Economics Department at Universitat Autònoma de Barcelona and IESEG School of Management, the study explores the concepts of efficiency versus productivity, benchmarking methodologies, and the implications of varying technological assumptions. By analyzing output/input orientations and employing DEA and FDH models, the research provides practical examples, such as trucks per ton metrics, to illustrate potential productivity improvements and efficiency challenges.

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Enhancing Productivity and Profitability Using Financial Statements: Insights from IESEG and UAB

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  1. IESEG SCHOOL OF MANAGEMENT PRODUCTIVITY AND PROFITABILITY ASSESSMENT USING FINANCIAL STATEMENTS 5. Extensions of the Multifactor Productivity: Benchmarking Dr. Diego Prior Business Economics Department Universitat Autònoma de Barcelona and IESEG School of Management E-mail: diego.prior@uab.cat

  2. Efficiency vs. productivity Output c b d a input

  3. An example y y d d c c b b a a x x a) b) Outputs orientation Inputs orientation

  4. Technological assumptions y d a Constant returns to scale b Variable returns c to scale x

  5. y j efficient under FDH, but inefficient under DEA Outputs orientation Inputs orientation x FDH models DMUj

  6. L(y) x2 xb bxb xa xc axa xd IsoqL(y) x1 Inputs orientation

  7. Another easy example (Trucks/tm)*1000 Unit Isoquant C A Potential contraction A’ B D E (employees/tm)*1000 Potential contraction

  8. y2 yd a ya P(x) yc ya b yb yb Isop P(x) y1 Outputs orientation

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