Accounting-Based Measures
This chapter illustrates accounting-based measures, which are indicators constructed starting from financial statements: the profit & loss (P&L) account, balance sheet, and cash flow statement. More specifically, three main types of accounting metrics are presented.
Keywords
return on investments; residual income; economic value added
This chapter illustrates accounting-based measures, which are indicators constructed starting from financial statements: the profit & loss (P&L) account, balance sheet, and cash flow statement. More specifically, three main types of accounting metrics are presented:
1. Traditional accounting ratios
2. Innovative accounting indicators introducing the cost of capital and moving from ...
Get Performance Measurement and Management for Engineers now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.