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.
|Titolo:||Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC|
|Data di pubblicazione:||2012|
|Appare nelle tipologie:||1.1 Articolo in rivista|