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.
journal article - articolo
2012
Mocciaro Li Destri, Arabella; Picone, Pasquale Massimo; Minà, Anna
(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
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/85866
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