Editing Economic value added (section)

== Process-based costing ==

In 2012, Mocciaro Li Destri, Picone and Minà proposed a performance and cost measurement system that integrates the EVA criteria with process-based costing (PBC).<ref>{{cite journal |last1=Mocciaro Li Destri |first1=A. |last2=Picone |first2=P. M. |last3=Minà |first3=A. |year=2012 |title=Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC |journal=Business System Review |volume=1 |issue=1 |pages=85–102 |ssrn=2154117 }}</ref> The EVA-PBC methodology allows us to implement the EVA management logic not only at the firm level but also at lower levels of the organization. EVA-PBC methodology plays an interesting role in bringing strategy back into financial performance measures.