Abstract
While the global competition becomes intensified, the lower productivity of the domestic commercial industries has been frequently pointed out. However, the ex post evaluation on productivity of individual firm has been rarely done regardless of manufactruring or commercial industry. Thereupon, the production function, in which ordinary profit is brought by machinery or other alternative investment, Information investment and personnel expense, is applied to analyze financial data of the securities report on the productivity of the major commercial firms. After that, the earning structure of the firm concerned is worked out and classified to be useful for the business design.
