Abstract

http://ssrn.com/abstract=2154117
 


 



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

Anna Minà


University of Catania, Italy

2012

Business System Review, Vol 1, Issue 1, pp. 85-102, 2012

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.

Number of Pages in PDF File: 18

Keywords: EVA, Processes, Corporate Strategy, Business Strategy

JEL Classification: M20, M21, M10

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Date posted: September 30, 2012  

Suggested Citation

Mocciaro Li Destri, Arabella and Picone, Pasquale Massimo and Minà, Anna, Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC (2012). Business System Review, Vol 1, Issue 1, pp. 85-102, 2012. Available at SSRN: http://ssrn.com/abstract=2154117

Contact Information

Arabella Mocciaro Li Destri
University of Palermo ( email )
Viale delle Scienza
Palermo, 90128
Italy
Pasquale Massimo Picone (Contact Author)
University of Catania ( email )
Corso Italia, 55
Catania, CT 95129
Italy
Anna Minà
University of Catania, Italy ( email )
Corso Italia, 55
Catania, CT 95129
Italy
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