%0 Journal Article
%T Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC
%A Arabella Mocciaro Li Destri
%A Pasquale Massimo Picone
%A Anna Minš€
%J Business Systems Review
%D 2012
%I Business Systems Laboratory
%R 10.7350/bsr.a09.2012
%X 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.
%K EVA
%K Processes
%K Capital Costs
%K Corporate Strategy
%K Business Strategy.
%U http://dx.medra.org/10.7350/BSR.A09.2012