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 |
Autori interni: | |
Data di pubblicazione: | 2012 |
Rivista: | |
Handle: | http://hdl.handle.net/20.500.11769/242135 |
Appare nelle tipologie: | 1.1 Articolo in rivista |
File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.