haku: @author Hubbell, W. / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Hubbell, W. Jr. |
| Otsikko: | Combining economic value added and activity-based management |
| Lehti: | Journal of Cost Management
1996 : SPRING, VOL. 10:1, p. 18-30 |
| Asiasana: | MANAGEMENT VALUE ADDED SHAREHOLDERS |
| Kieli: | eng |
| Tiivistelmä: | Creating economic value for shareholders is the basic purpose for any for-profit company. This article - the first in a series of two - discusses how best to measure economic value. One of the best measures of shareholder economic value is economic value added (EVA), which is defined as revenues less all costs associated with producing the revenues, including the cost of capital employed. Measuring, tracking, and improving the management of costs is the purpose of activity-based costing (ABC). |
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