TY  - JOUR
TT  - Investor Psychology and Behavioral Finance Approach
AU  - Otlu, Fikret
AU  - Karaca, S. Serdar
PY  - 2006
DA  - January
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 140
EP  - 152
IS  - 29
KW  - Ekonomik katma değer
KW  - faaliyet temelli maliyetleme sistemi
KW  - performans ölçümü.
N2  - (Investor Psychology and Behavioral Finance Approach)  In this study, Economic Value Added (EVA), which is a value-based performance criteria is examined. EVA is a performance criteria measuringthe value-created by the firm based on the economic profit not accounting profit. In this study, firstly some information about performance criteria are given and then EVA is explained. In the last section of the study integrated traditional activity-based costing system (ABC) and EVA are analyzed. In this analysis, activity-capital dependence anlysis and capital cost portion of the firms’, activities which are determined according to traditional ABC system are calculated. Lastly, cost of the product which are produced in the firm is calculated according to the ABC system and then according to the integrated ABC and EVA, and the calculated costs are compared.
UR  - https://dergipark.org.tr/en/pub/mufad/issue//395385
L1  - https://dergipark.org.tr/en/download/article-file/425990
ER  -