Document Type : Research Paper
Authors
Abstract
The aim of this research is to find any relationship between productivity and profitability indexes; the fact that whether productivity level movement affects the profit movement or not? And if there is any relationship between them, how is it?
To Study the subject , among population of private and public companies of foodstuffs and drinkables groups - which had been accepted in Tehran stock exchange - a sample of 27 members was selected by random method; they were studied from 1375 (the beginning of financial year) to 1374 (the end of financial period).
In this research, profitability indexes determine the profitability of the firm unit. These indexes are consisting of sale return ratio, return on assets ratio and equities return ratio.
Necessary information collected from basic statements of affairs enclosure notes, meeting reports and documents of other companies in Tehran Stock exchange. Finally all of them were analyzed.
According to this information, productivity indexes of labor forces and capital - based on the value added approach – was determined as dependent variable.
In the next step, Profitability ratios of companies in the sample was determined as dependent variable and the relationship between dependent and independent variables was determined by statistical methods of coefficient of correlation.
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