Integrasi antara Activity Based Costing, Balanced Scorecard, dan Economic Value Added sebagai Alat Manajemen Strategis  

Oleh:

Mulia, Hendri

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 4 no. 1 (Feb. 2004), page 67-75.
Topik: Cost of Capital Employed; Cost Measurement System; Economic Value Added; Activity Based Costing; Traditional Costing
Fulltext: Hendri Mulia.pdf (961.21KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This paper will discuss Activity Based Costing (ABC), the Balanced Scorecard and Economic Value Added (EVA), three frameworks that are becoming increasingly popular with companies in a wide range of industries. Traditionally, ABC and EVA methods have been used separately. ABC has been used as a costing system, mainly to improve operating efficiency, while EVA has been used as a financial performance, mainly to improve financial efficiency. And the Balanced Scorecard has been used to identify and track a number of financial and nonfinancial measures to provide a broader view of the business. ABC and the Balanced Scorecard provide managers with the information needed to make “value creating” decisions. EVA provides a decision framework, performance measures and incentives to motivate management to create value. Finally, the impact of integrated among them can help a company achieve greater success in the current dynamic and competitive business environment also at the end to maximize shareholder’s value.

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