Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC
- Authors: Mocciaro Li Destri, A; Picone, PM; Minà , A
- Publication year: 2012
- Type: Articolo in rivista (Articolo in rivista)
- Key words: Performance measurement; Eva; PBC
- OA Link: http://hdl.handle.net/10447/79317
Abstract
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.