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- W2172336999 abstract "Productivity refers to reducing input requirements for outputs produced. Productivity comes about in various ways, primarily through technological change. This paper first briefly reviews the concepts of productivity measurement and accounting treatment of payout expenses. Examples from the U.S. and Canadian railway industries show that payouts can dramatically change productivity measures and measured rates of return. The treatment of payouts is linked to the model of or regulation, i.e., limiting price increases to the rise in input prices less productivity gains. A recommended treatment of payouts is proposed which ensures accurate measurement of productivity while ensuring that firms can recoup their payout expenses and still conform to the spirit of price cap regulation. A residual incentive problem remains in that firms do not have an incentive to minimize payout expenses." @default.
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- W2172336999 date "1996-10-01" @default.
- W2172336999 modified "2023-09-22" @default.
- W2172336999 title "LABOR PAYOUTS, PRODUCTIVITY MEASUREMENT AND THE PRICE CAP APPROACH TO REGULATION" @default.
- W2172336999 hasPublicationYear "1996" @default.
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