Integrated reporting systems are the wave of the future from two points of view: for their support to management decision making processes, and as stra-tegic information source for annual Integrated Reporting (IR). This chapter describes Value-based Cost Management (VCMS) as one tool available to the financial and marketing communities that can be used in the integration effort because it naturally joins data streams from across the organization to provide a unified picture of the firm’s performance. Furthermore this chapter shows the twofold potential contribution of VCMS to IR. First, it supports the management and monitoring of the company performance with specific regard to customers and internal processes as fundamental dimensions of an integrated performance measurement system. Second, the role played by waste in VCMS is argued to support the sustainability movement and reporting.
Integrated Reporting and Value-based Cost Management: A Natural Union
SILVI, RICCARDO;BARTOLINI, MONICA
2013
Abstract
Integrated reporting systems are the wave of the future from two points of view: for their support to management decision making processes, and as stra-tegic information source for annual Integrated Reporting (IR). This chapter describes Value-based Cost Management (VCMS) as one tool available to the financial and marketing communities that can be used in the integration effort because it naturally joins data streams from across the organization to provide a unified picture of the firm’s performance. Furthermore this chapter shows the twofold potential contribution of VCMS to IR. First, it supports the management and monitoring of the company performance with specific regard to customers and internal processes as fundamental dimensions of an integrated performance measurement system. Second, the role played by waste in VCMS is argued to support the sustainability movement and reporting.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
