Bringing Strategy Back into Financial Systems of Performance Measurement : Integrating EVA and PBC

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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Year of publication:	2012
Authors:	Mocciaro Li Destri, Arabella
Other Persons:	Picone, Pasquale Massimo (contributor) ; Minà, Anna (contributor)
Publisher:	[2012]: [S.l.] : SSRN
Subject:	Performance-Messung \| Performance measurement \| Betriebliche Wertschöpfung \| Value creation \| Unternehmenserfolg \| Firm performance

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Extent:	1 Online-Ressource (18 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Business Systems Review, Vol 1. Issue 1. pp.85-102, 2012 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 28, 2012 erstellt
Classification:	M1 - Business Administration
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013098198