Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC
Arabella Mocciaro Li Destri
University of Palermo
Pasquale Massimo Picone
University of Catania
University of Catania, Italy
Business System Review, Vol 1, Issue 1, pp. 85-102, 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.
Number of Pages in PDF File: 18
Keywords: EVA, Processes, Corporate Strategy, Business Strategy
JEL Classification: M20, M21, M10
Date posted: September 30, 2012
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