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Sources of Revenue Change in the Taiwan Cement Industry: 1994-2001

International Journal of Applied Management (ISSN: 1742-2590) Volume 1 Issue 3

Chun-Chu Liu
Ph. D. candidate, Department of Resources Engineering, National Cheng Kung University, Taiwan. Also is an associate professor at the Department of International Business at Chang Jung Christian University, Taiwan.

Chia-Yon Chen
Professor, Department of Resources Engineering at National Cheng Kung University, Taiwan

Abstract

This study incorporates the productivity changes decomposition method into the revenue change decomposition model, in which four main sources of revenue change are identified, namely: (1) the price effect, (2) the technical change effect, (3) the pure technical efficiency effect, and (4) the scale efficiency effect, and applies it to the determination of the relative prominence of various sources of operating revenue change in the Taiwanese cement industry during 1994-2001 . The analytical results reveal that the main source of downward pressure on revenue change was scale efficiency effect, while the main source of upward pressure was technical change effect.

Keywords: Revenue Change, Cement Industry

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