Integrating Shareholder Value and Activity-Based Costing with the Balanced Scorecard, Part I

The Balanced Scorecard, Economic Value Added (EVA), Activity-Based Costing (ABC)--there's no need to choose just one measurement system. Organizations that integrate some or all three can realize big benefits. In Part I of this two-part series, we will describe EVA and ABC briefly and show how each supports a comprehensive Balanced Scorecard management system.