OPAC Perpustakaan Fakultas Ekonomi Universitas Trisakti

Salah satu tulisan saya di Jurnal Ekonomi dan Bisnis, Vol. 4, No. 1, February 2004 dengan judul "Integrasi antara Activity Based Costing, Balanced Scorecard dan Economic Value Added sebagai Alat Manajemen Strategis"

Abstract
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 non financial 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.

Keywords
Activity Based Costing, Traditional Costing, Economic Value Added, Costing System, Cost Measurement System, Financial Measurement, Value Creation, Cost of Capital Employed.

Lecturer profile: Hendri Mulia, SE., CMA., http://www.atmajaya.ac.id/ing/content.asp?f=1&katsus=112&did=51753

OPAC Perpustakaan Fakultas Ekonomi Universitas Trisakti