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Productivity measurement at the factory level

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Productivity measurement at the factory level. / Paranko, Jari; Paranko, Birgitta; Huhtala, Petri.

TARC 2015 Trends in accounting research conference : With International PhD Colloquium and Workshop 7-9 th october 2015, Lodz, Poland. Lodz, Poland : University of Lodz, Poland, 2015. p. 1-25.

Research output: Chapter in Book/Report/Conference proceedingConference contributionProfessional

Harvard

Paranko, J, Paranko, B & Huhtala, P 2015, Productivity measurement at the factory level. in TARC 2015 Trends in accounting research conference : With International PhD Colloquium and Workshop 7-9 th october 2015, Lodz, Poland. University of Lodz, Poland, Lodz, Poland, pp. 1-25, TRENDS IN ACCOUNTING RESEARCH CONFERENCE with International PhD Colloquium and Workshop, Lodz, Poland, 7/10/15.

APA

Paranko, J., Paranko, B., & Huhtala, P. (2015). Productivity measurement at the factory level. In TARC 2015 Trends in accounting research conference : With International PhD Colloquium and Workshop 7-9 th october 2015, Lodz, Poland (pp. 1-25). Lodz, Poland: University of Lodz, Poland.

Vancouver

Paranko J, Paranko B, Huhtala P. Productivity measurement at the factory level. In TARC 2015 Trends in accounting research conference : With International PhD Colloquium and Workshop 7-9 th october 2015, Lodz, Poland. Lodz, Poland: University of Lodz, Poland. 2015. p. 1-25

Author

Paranko, Jari ; Paranko, Birgitta ; Huhtala, Petri. / Productivity measurement at the factory level. TARC 2015 Trends in accounting research conference : With International PhD Colloquium and Workshop 7-9 th october 2015, Lodz, Poland. Lodz, Poland : University of Lodz, Poland, 2015. pp. 1-25

Bibtex - Download

@inproceedings{b73c57b685d04aefa7d17c84ba8062f7,
title = "Productivity measurement at the factory level",
abstract = "The objective of this study was to develop a new partial productivity measurement method for the case company. The scope of this study was limited to factory-level productivity measurement. Material costs and value of inventory were excluded from themeasurement. Labor productivity and capital productivity are the focus of the new method. The case company uses a make-to-order production approach, and it belongs to the mechanical engineering sector, as so many other companies in Finland do. The developed model includes two main components: ROA and the capacity model. The Gold’s model and the American Productivity and Quality Center model (APQC model) have had the greatestinfluences on the structure of presented model. The model has been tested with data covering the last four years. Strictly interpreted, the final result describes the impact of the combined effect of productivity changes and input price changes. The company representatives argued that it is crucial for them to know whether the efficiency of operations will increase, at least in such a way that it will at least cover inflation. Realized productivity development was a pleasant surprise for the steering group. The fear that the intake of total assets would have decreased productivity proved to be wrong. The level of productivity changed nearly every month. One of the main driving forces behind the change is capacity.",
author = "Jari Paranko and Birgitta Paranko and Petri Huhtala",
note = "Kysytty ISBN ORG=tta,0.8 ORG=mei,0.2",
year = "2015",
month = "10",
day = "7",
language = "English",
pages = "1--25",
booktitle = "TARC 2015 Trends in accounting research conference",
publisher = "University of Lodz, Poland",

}

RIS (suitable for import to EndNote) - Download

TY - GEN

T1 - Productivity measurement at the factory level

AU - Paranko, Jari

AU - Paranko, Birgitta

AU - Huhtala, Petri

N1 - Kysytty ISBN ORG=tta,0.8 ORG=mei,0.2

PY - 2015/10/7

Y1 - 2015/10/7

N2 - The objective of this study was to develop a new partial productivity measurement method for the case company. The scope of this study was limited to factory-level productivity measurement. Material costs and value of inventory were excluded from themeasurement. Labor productivity and capital productivity are the focus of the new method. The case company uses a make-to-order production approach, and it belongs to the mechanical engineering sector, as so many other companies in Finland do. The developed model includes two main components: ROA and the capacity model. The Gold’s model and the American Productivity and Quality Center model (APQC model) have had the greatestinfluences on the structure of presented model. The model has been tested with data covering the last four years. Strictly interpreted, the final result describes the impact of the combined effect of productivity changes and input price changes. The company representatives argued that it is crucial for them to know whether the efficiency of operations will increase, at least in such a way that it will at least cover inflation. Realized productivity development was a pleasant surprise for the steering group. The fear that the intake of total assets would have decreased productivity proved to be wrong. The level of productivity changed nearly every month. One of the main driving forces behind the change is capacity.

AB - The objective of this study was to develop a new partial productivity measurement method for the case company. The scope of this study was limited to factory-level productivity measurement. Material costs and value of inventory were excluded from themeasurement. Labor productivity and capital productivity are the focus of the new method. The case company uses a make-to-order production approach, and it belongs to the mechanical engineering sector, as so many other companies in Finland do. The developed model includes two main components: ROA and the capacity model. The Gold’s model and the American Productivity and Quality Center model (APQC model) have had the greatestinfluences on the structure of presented model. The model has been tested with data covering the last four years. Strictly interpreted, the final result describes the impact of the combined effect of productivity changes and input price changes. The company representatives argued that it is crucial for them to know whether the efficiency of operations will increase, at least in such a way that it will at least cover inflation. Realized productivity development was a pleasant surprise for the steering group. The fear that the intake of total assets would have decreased productivity proved to be wrong. The level of productivity changed nearly every month. One of the main driving forces behind the change is capacity.

UR - http://tarc.syskonf.pl/Programme

M3 - Conference contribution

SP - 1

EP - 25

BT - TARC 2015 Trends in accounting research conference

PB - University of Lodz, Poland

CY - Lodz, Poland

ER -