Backward Growth Accounting: An Economic Tool for Strategic Planning of Business Growth
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摘要
This paper introduces Backward Growth Accounting (BGA), a reverse-engineered application of Solow-style Growth Accounting that converts an ex-post decomposition framework into an ex-ante planning tool for firm-level supply-side growth. It formalizes an eight-step BGA workflow (identify inputs/output, data collection, production function spec/estimation, set targets, choose growth sources, compute required input/TFP paths, implement/evaluate) and demonstrates its use with numerical examples and a propane-delivery case study to compute the required input increases and TFP contributions to hit specified output targets [page::0].
