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Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
النسخة 2الرقم المعياري الدولي: 978-1111824402Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
النسخة 2الرقم المعياري الدولي: 978-1111824402 تمرين 40
Activity-Based Responsibility Accounting versus Strategic-Based Responsibility Accounting
"A Balanced Scorecard expresses the complete story of a company's strategy through an integrated set of financial and nonfinancial measures that are both predictive and historical and that may be measured subjectively or objectively."
Required:
1. Using the above statement about scorecard measures, explain how scorecard measurement differs from that of an activity-based management system.
2. Explain what is meant by historical and predictive measures. Why are both types important for describing a company's strategy?
"A Balanced Scorecard expresses the complete story of a company's strategy through an integrated set of financial and nonfinancial measures that are both predictive and historical and that may be measured subjectively or objectively."
Required:
1. Using the above statement about scorecard measures, explain how scorecard measurement differs from that of an activity-based management system.
2. Explain what is meant by historical and predictive measures. Why are both types important for describing a company's strategy?
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1.Scorecard measures differ due to their...
Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
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