نگرش و سيستم يكپارچه هزينه يابي بر مبناي فعاليت ABC و ارزش افزوده اقتصادي EVA

The Approach and Integrated System Activity Based Costing (ABC)and Economic Value Added (EVA)

This paper examines a cost and performance measurement system that integrates the Activity-Based Costing (ABC) with the Economic Value Added (EVA) as value-based financial performance measure. The integrated system ABC-and-EVA includes the rate of resource consumption, but it also considers activities capital demand by cost of capital. In this paper express initialy recent advances in Activity-based costing and role of Economic Value Added in the new economy as tool strategic management in new business inviroments and object and motivation for implementing ABC-and-EVA system in firms. Procedure by before researchs in this subject. Then describe methodology and Furthermore, the findings from researchs show that cost information Activity-based costing system alone lead to distorttions and sometimes make poor decisions. The integrated ABC-and-EVA system will provide informations that the reliability of cost information considerably increases and mainly to improve strategic decisions and more business performance effectiveness.