Abstract

http://ssrn.com/abstract=226512
 
 

References (15)



 
 

Citations (3)



 
 

Footnotes (15)



 


 



Productivity Measurement for a Distribution Firm


W. Erwin Diewert


University of British Columbia (UBC) - Department of Economics; National Bureau of Economic Research (NBER)

Ann Marie Smith


Columbia Distributors, Ltd.

July 1994

NBER Working Paper No. w4812

Abstract:     
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.

Number of Pages in PDF File: 17

working papers series


Download This Paper

Date posted: May 25, 2006  

Suggested Citation

Diewert, W. Erwin and Smith, Ann Marie, Productivity Measurement for a Distribution Firm (July 1994). NBER Working Paper No. w4812. Available at SSRN: http://ssrn.com/abstract=226512

Contact Information

W. Erwin Diewert (Contact Author)
University of British Columbia (UBC) - Department of Economics ( email )
997-1873 East Mall
Vancouver, BC V6T 1Z1
Canada
604-822-2544 (Phone)
604-822-5915 (Fax)
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
Ann Marie Smith
Columbia Distributors, Ltd.
1220 SE Marine Drive
Dustbane Products
Vancouver, BC V5X 2W1
Canada
Feedback to SSRN


Paper statistics
Abstract Views: 676
Downloads: 29
References:  15
Citations:  3
Footnotes:  15

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 0.875 seconds