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Keywords: Replacement costs
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Journal Articles
Journal:
Management Decision
Management Decision (1997) 35 (3): 224–232.
Published: 01 April 1997
... and technological change. Places productivity in a performance‐measurement context. Explores the affinity of productivity and its various measures to management accounting with special focus on price recovery and profitability. Devises models for capital input within total productivity, based on replacement cost...
