Potential use of productivity accounting for measuring changes in profits and losses performance of companies: an applied study on the general company of fertiliser industry in Southern Iraq/Basra
by Nadhim Hasan
International Journal of Business Excellence (IJBEX), Vol. 25, No. 2, 2021

Abstract: Interest and investigation are increasingly directed towards the subject of productivity in all countries at all levels because raising the rate of productivity is an integral goal. It is a clear indicator of the economic progress, and ultimately, the national income increase that nations seek to achieve. It is therefore necessary that research and studies about how to increase productivity be in the lead as increasing productivity is the primary aim of any economic activity and it is always considered to determine and evaluate the degree of utilising materials and human resources to achieve economic efficiency. Therefore, it is the job of accounting to play an important role in the domain of productivity by offering a group of productivity-related accounting indices, then analysing the variables of productivity and explaining their impact on the company profitability. These indices can also be used to evaluate company performance. The researcher reached to various conclusions and enumerated recommendations that are expected to be applied by the company under study on behalf of the public interest.

Online publication date: Mon, 06-Dec-2021

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Business Excellence (IJBEX):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com