Cost and Productivity Performances

Stefano Tonchia () and Luca Quagini ()
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Stefano Tonchia: Università di Udine
Luca Quagini: SDG Group

Chapter Chapter 2 in Performance Measurement, 2010, pp 9-22 from Springer

Abstract: Abstract This chapter faces the issue of company “cost” performances, i.e. performances that have a predetermined impact on the final performance of the business (in terms of profit and profitability) and can be expressed in mathematical terms. It not only refers to costs, but also to productivity performance, the level of inventories and the saturation of productive capacity. It goes on to provide an overview of the most recent innovations in Accounting Systems, the main financial ratios, Corporate Evaluation and Capital Budgeting for company investments. It concludes with an overview on modern Cost Accounting methods using Activity-Based Costing (ABC) systems, and examines the relationships between economic-financial results and “cost” performances, as these relationships are the core element when defining “cost” performance. This chapter comes to a close with information on Cost Performance Measurement and relationships between costs, productivity and efficiency.

Keywords: Cash Flow; Capital Expenditure; Performance Measurement System; Operating Income; Capital Budget (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-13235-3_2

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DOI: 10.1007/978-3-642-13235-3_2

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