Right product pricing: Application of activity-based costing (ABC)-and- economic value added (EVA) as an integrated tool
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چکیده
منابع مشابه
An Integrated Activity-based Costing and Economic Value Added System as an Engineering Management Tool for Manufacturers
This paper presents a cost and performance measurement system that integrates the Activity-Based Costing (ABC) method with the Economic Value Added value-based financial performance measure. This proposed ABC-andEVA system is an engineering management tool that helps to successfully manage cost and capital. It allows enterprise leaders to create shareholder value through cost structure improvem...
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This paper describes a field study which examines the implementation of an integrated ActivityBased Costing and Economic Value Added System in two small manufacturing firms. The results of this study suggest that this integrated approach outperforms both traditional cost accounting and standard Activity-Based Costing methods. Furthermore, the findings from two small companies show that the reli...
متن کاملIntegrating Activity-based Costing and Economic Value Added in Manufacturing
* Earlier version presented at ASEM 98. Accepted to Engineering Management Journal. Abstract This article presents a cost and performance measurement system that integrates activity-based costing (ABC) with the economic value added financial performance measure. This proposed ABC-and-EVA system is a management support tool for managing cost and capital. The integrated ABC-and-EVA system include...
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ژورنال
عنوان ژورنال: African Journal of Business Management
سال: 2012
ISSN: 1993-8233
DOI: 10.5897/ajbm09.050