Productivity-based financial net income analysis

Dan Eldor, Ephraim F. Sudit

Research output: Contribution to journalArticlepeer-review


This paper develops the analytical framework for a productivity based financial analysis, which has been successfully introduced by the authors as standard reporting in a major corporation. This analysis is designed to broaden and supplement conventional income statement analysis. It partitions expense and revenue items into their respective price and quantity components and establishes the precise relationship between total factor productivity performance and key aspects of financial performance. The underlying theory is reviewed. Subsequently, an actual case study example is analyzed. Some of the major additional insights into factors affecting the economic health of a productive enterprise and their implications for corrective actions are illustrated and discussed.

Original languageEnglish
Pages (from-to)605-611
Number of pages7
Issue number6
StatePublished - 1981

ASJC Scopus subject areas

  • Strategy and Management
  • Management Science and Operations Research
  • Information Systems and Management


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