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.
Mocciaro Li Destri, A., Picone, P.M., Minà, A. (2012). Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC. BUSINESS SYSTEMS REVIEW, 1(1), 85-102 [10.7350/BSR.A09.2012].
Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC
Mocciaro Li Destri, A;Picone, PM;Minà, A
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.
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