Grifell-Tatjé, E.; Lovell, C.A.K. - In: Managerial and Decision Economics 21 (2000) 1, pp. 19-30
This study develops an analytical model capable of decomposing both intertemporal and multilateral cost variation. It begins by attributing cost variation to a price effect and a quantity effect. Then the quantity effect is decomposed into a productivity effect and an activity effect. The...