This paper proposes a performance and cost measurement system that integrates the Economic Value Added criteria (EVA) with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic non only at the firm level, but also at lower levels of the organization. We discuss the role of EVA-PBC methodology in bringing strategy back into financial performance measures.
(2012). Bringing strategy back into financial systems of performance measurement: integrating EVA and PBC [journal article - articolo]. In BUSINESS SYSTEMS REVIEW. Retrieved from http://hdl.handle.net/10446/85866
Bringing strategy back into financial systems of performance measurement: integrating EVA and PBC
PICONE, Pasquale Massimo;
2012-01-01
Abstract
This paper proposes a performance and cost measurement system that integrates the Economic Value Added criteria (EVA) with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic non only at the firm level, but also at lower levels of the organization. We discuss the role of EVA-PBC methodology in bringing strategy back into financial performance measures.File allegato/i alla scheda:
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