6533b85afe1ef96bd12b93ea

RESEARCH PRODUCT

Bringing strategy back into financial systems of performance measurement: integrating EVA and PBC

A Mocciaro Li DestriPm PiconeA Minà

subject

ProcessesEVA; Processes; Capital Costs; Corporate Strategy; Business Strategy;EVAPerformance measurementBusiness StrategySettore SECS-P/08 - Economia e Gestione delle ImpresePBCEVA; Processes; Capital Costs; Corporate Strategy; Business StrategyCapital CostsCorporate Strategy

description

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.

yearjournalcountryeditionlanguage
2012-01-01
10.7350/bsr.a09.2012http://hdl.handle.net/10446/85866