Silva, Raimundo Nonato Sousa da; Vieira, Tiago de … - In: Brazilian Business Review 7 (2010) 1, pp. 89-110
This paper analyses the implementation and the use of the Integrated ABC-EVA System as an engineering management tool, that identify activities which are economic value added creators and so contribute to stockholders’ wealth. The motivations to rate indirect and capital costs are presented....