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PASQUALE MASSIMO PICONE

Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC

  • Autori: Mocciaro Li Destri, A; Picone, PM; Minà, A
  • Anno di pubblicazione: 2012
  • Tipologia: Articolo in rivista (Articolo in rivista)
  • Parole Chiave: 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.