How using EVA target costing can align the interests of your shareholders and customers

Taylor, Lynda; Woods, Margaret; Cheng Ge Fang, Gloria

Abstract

Running a business in such a way that it creates value for its shareholders, while staying focused on customers, is a management accounting challenge. On the one hand, the shareholders want the value of their investment to increase; on the other, the customers demand competitively priced products based on a sound understanding of their needs. These requirements reflect potentially conflicting interests. Can they be seen as complementary and, if so, to what extent?

Citation

Taylor, L., Woods, M., & Cheng Ge Fang, G. (2014). How using EVA target costing can align the interests of your shareholders and customers. FM Financial Management, April 2014, 55-56

• Journal Article Type: Article
• Acceptance Date: Apr 1, 2014
• Online Publication Date: Apr 1, 2014
• Publication Date: Apr 1, 2014
• Deposit Date: Feb 25, 2019
• Publisher: Association of International Certified Professional Accountants
• Peer Reviewed: Peer Reviewed
• Volume: April 2014
• Pages: 55-56
• Public URL: https://nottingham-repository.worktribe.com/output/1584005