The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Articles
A Study on the Approach to Productivity Measurement
Masao Akiba
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2000 Volume 8 Issue 1-2 Pages 3-16

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Abstract

Productivity is essentially a measure of the productive ability of an organization. The standpoint of measurement of producton efficiency according to the ratio of output and input of production has been currently used for productivity. However, production is requested to basically achieve the production objectives basically. After the production objectives are achieved, it is necessary to evaluate the production efficiency. Therefore, it is proposed that an ovganization measure productivity from two standpoints, such as objective achievement and production efficiency, Which is desoribed in this research.

Moreover, from the standpoint of production efficiency, productivity has been divided in to labor productivity, equipment productivity and materials productivity, referred to as individual productivities or partial productivities. However, these three aspects are not really reality separate, they are interrelated. The total productivity is an organizations productivity expressed in the from of a single indicator obtained by converting the individual input to a common unit and then combining them. From the standpoint of objective achievement, the production objectives are able to be divided into quality, cost and delivery in general. It is necessary to think about the total productivity as an integratedability to achieve a mutual relation between these characteristics.

As mentioned above, the production abilities are divided in to two aspects, objective achievement and production efficiency. Based on these aspects, some ideas of productivity and its measurement are proposed in this paper.

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© 2000 The Japanese Association of Management Accounting
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