* 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...

Economic value added, which is the currently popular term for the traditional accounting concept of residual income (RI), subtracts from operating income an interest charge for invested capital. This paper provides an activity-based cost system that supports RI maximization. We construct a model of participative budgeting for a multiactivity firm in which the cost system allocates plant and equ...

The four profitability measures recommended by the Farm Financial Standards Task Force have limitations for examining wealth creation. Non-farm corporations, by contrast, have started to use Economic Value Added (EVA) to measure wealth creation. EVA has some advantages over other financial ratios because it fully accounts for the resources used on the farm and it includes both realized and unre...

Activity-Based Costing (ABC) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional costing (TC) system, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making, especially single ABC method ignor...

E-businesses using enterprise resource planning systems as the information infrastructure generate a tremendous amount of information, including information about customers, suppliers, markets, transaction costs, the prices at which products are bought and sold, and order-fulfillment rates, etc. To turn the information contained in these systems into marketable information goods would be a key ...

Riset ini bermaksud mencoba empiris akibat EVA, MVA serta CVA kepada return saham. Ilustrasi dalam riset memakai metode purposive sampling dengan jumlah ilustrasi 13 BUMN yang tertera di LQ45dan listing Pasar uang Dampak Indonesia( BEI) tahun 2016- 2019. Tata cara dipakai merupakan tata kuantitatif. Sebaliknya perlengkapan analisa E- views 10 percobaan tingkatan signifikasi ialah 5% informasi s...