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

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

Authors

Lynda Taylor

Margaret Woods

Gloria Cheng Ge Fang



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?

Journal Article Type Article
Publication Date Apr 1, 2014
Publisher Association of International Certified Professional Accountants
Peer Reviewed Peer Reviewed
Volume April 2014
Pages 55-56
APA6 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
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