Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

تمرين 2

Interperiod Measurement of Productivity, Profit-Linked Measurement
Refer to Exercise 15.14. Suppose the following input prices are provided for each year:

Required:
1. Compute the profit-linked productivity measure. By how much did profits increase due to productivity?
2. Calculate the price-recovery component for 2013. Explain its meaning.