Search results for "Capital costs"

showing 2 items of 2 documents

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

2012

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.

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
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The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities

2021

PURPOSE: Identifying the direction and strength of the relationship between individual elements of ESG and ESG as a whole and the cost of capital (weighted average, equity, and debt) in the healthcare industry.

Weighted average cost of capitalbusiness.industryCorporate governanceDisclosure of informationEquity (finance)healthcareAccountingCost of equityMedical instruments and apparatus industry -- United StatesGeneral Business Management and AccountingSocial responsibility of business -- Economic aspectsMedical care -- United StatesEmpirical researchcost of equityESGCost of capitalCapital (economics)Corporate social responsibilitycost of debtCapital costsbusinessCSRGeneral Economics Econometrics and FinanceEUROPEAN RESEARCH STUDIES JOURNAL
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