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What is Financial KPIs for Performance Measurement about?

This document discusses key performance indicators used in finance, including responsibility accounting, return on investment (ROI), economic value added (EVA), and the balanced scorecard. It defines four types of responsibility centers - cost centers, revenue centers, profit centers, and investment centers - and explains how each is measured. It provides examples of calculating ROI and compares ROI between divisions. It then introduces EVA and shows an example calculation. Finally, it notes some behavioral

Author

Šyed Farîs

Language

EN