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

تمرين 4

TESTABLE STRATEGY, STRATEGY MAP
Consider the following quality improvement strategy as expressed by a series of if-then statements:
• If design engineers receive quality training, then they can redesign products to reduce the number of defective units.
• If the number of defective units is reduced, then customer satisfaction will increase.
• If customer satisfaction increases, then market share will increase.
• If market share increases, then sales will increase.
•If sales increase, then profits will increase.
Required:
1. Prepare a strategy map that shows the cause-and-effect relationships of the quality improvement strategy (see Exhibit 13-10 for an illustrative example).
2. Explain how the quality improvement strategy can be tested.