Evaluating organizational strategy using accounting data: A template for a fine‐grained analysis | Zendy

Sopariwala Parvez R. | Zendy; Subramanian Ram | Zendy

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Evaluating organizational strategy using accounting data: A template for a fine‐grained analysis

Author(s) -

Sopariwala Parvez R.,

Subramanian Ram

Publication year - 2004

Publication title -

journal of corporate accounting and finance

Language(s) - English

Resource type - Journals

eISSN - 1097-0053

pISSN - 1044-8136

DOI - 10.1002/jcaf.20025

Subject(s) - productivity , component (thermodynamics) , focus (optics) , product (mathematics) , business , cost leadership , computer science , industrial organization , accounting , process management , operations management , marketing , economics , competitive advantage , thermodynamics , physics , geometry , mathematics , optics , macroeconomics

A company's operating income can be considered to have three components—growth, price recovery, and productivity. These components can be used to evaluate the success of a company's cost‐leadership or product‐differentiation strategies. The growth component can be further analyzed to incorporate a long‐term view and focus on capacity‐underutilization components so as to capture changes in a company's capacity costs, available capacities, and used capacities. © 2004 Wiley Periodicals, Inc.

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