PurposeThe purpose of this paper is to re‐introduce the APC model (developed by the American Productivity Center) through a spreadsheet application of the model in a real‐world setting, with a case study of Harlingen Waterworks, Texas, USA.Design/methodology/approachThis paper introduces a performance measurement system using a multi‐factor productivity measurement model in a real‐world setting. The model uses operational‐level accounting data such as quantities and prices of inputs and outputs of a revenue‐generating organization. Such operational data is rarely published or shared by for‐profit organizations. Thus, the study focused on a government‐run enterprise that cannot claim confidentiality. Since water utilities are experiencing financial pressures, this application is very timely. The spreadsheet‐based implementation, using multi‐period data, generates performance trend charts of productivity, price recovery and profitability contributions that give a better perspective to managers in identifying the problem areas.FindingsAs shown in this paper, the spreadsheet‐based application using the APC model has provided a better understanding of problem areas at Harlingen Waterworks.Originality/valueThe contribution of this paper is the actual application of the APC model using multi‐period data, and the outcomes of the application in a real‐world setting. This application is useful to any public or private organization generating revenues. The APC model, in this instance, is intended to provide readily interpretable performance feedback for financial managers.

The purpose of the paper is to present the results of a comparative analysis of two main-line productivity measurement procedures: the American Productivity Center's total factor model, and the Ethyl Corporation's "Profitability = Productivity + Price Recovery" model. Several fundamental differences between the two approaches are identified and analyzed. As demonstrated in the paper, differences such as the method of deflation can substantially affect the proper choice of the more appropriate procedure to use in a given corporate setting.productivity, analysis, model

The purpose of this paper is to describe the process of productivity management and potential expert systems applications at each stage of productivity analysis. Based on literature reviews it discusses the strengths and limitations of these technologies. Describes several tasks in the measurement, interpretation and evaluation phases and examines the appropriateness of an expert systems application. Finds that expert systems applications could be useful in interpretation and evaluation. Focuses on productivity analysis at the organizational-level only. Opines that business managers with limited or no knowledge of productivity models may want to have expert systems applications developed to diagnose problems and take corrective actions in a timely manner. The paper could be useful to business practitioners as well as researchers. Contributions include a detailed description of productivity analysis and how and where expert systems applications could make a difference. Productivity management is critical for long-term business survival.

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