PRAGMATA S.R.L.-Via Nicolò Copernico, 18-42100 Reggio Emilia

Tel +39 0522 703373-Fax +39 0522 367750-info@pragmata.com

BSC: FINANCIAL PERSPECTIVE

This Company Vision is based on the Economic Value Added (EVA) model, showing whether the managing economic result covers all operating costs and retrieves at the same time the on-going investments.

Economic and Financial data can be splitted by process and single activity, according to the Activity Based Costing logic, in order to accomplish the requirements of a modern process-oriented organization.

A parallel logic that helps managers going through the data - the disaggregation suggested by the traditional cost accounting approach - is supported, splitting the Profit and Loss Account in its two major components:

• the Contribution Margin, generated by Customer Orders
• the Overheads, generated by Cost Centres

The Contribution Margin Insightful Control helps you verify whether the single Customer Order Margin was satisfying:

• Internal Perspective
• Customers' Perspective
• Learning Perspective