This working paper is an extended version of the article published in Socio-economic Planning Sciences. It contains all mathematical models and the accompanying code that illustrate the multiplicative and additive decomposition of profitability, cost, and revenue efficiencies. For citation purposes, please refer to the published article as the primary source of information.

Download the working paper from SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5653491