Cornerstones of Cost Accounting 1st Edition by Don Hansen,Maryanne Mowen

تمرين 11

Activity-Based Responsibility Accounting versus Strategic-Based Responsibility Accounting
The Balanced Scorecard is an approach that has the objective of driving change. Performance evaluation is an integral part of this effort. Performance evaluation within the Balanced Scorecard framework is also concerned with the effectiveness and viability of the organization's strategy.
Required:
1. Describe how the Balanced Scorecard is used to drive organizational change.
2. Explain how performance evaluation is used to assess the effectiveness and viability of an organization's strategy.