Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

تمرين 35

Testable Strategy, Strategy Map
Consider the following quality improvement strategy as expressed by a series of if-then statements:
• If real-time feedback information capabilities improve, then post-sales service time will improve.
• If post-sales service time improves, then post-sales service quality will increase.
• If post-sales service quality increases, 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.