Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

تمرين 23

For the following multiple choice question, select the best available answer.
What does it mean for the balanced scorecard to "reflect strategy "
A) One should be able to infer an organization's strategy from the balanced scorecard.
B) The management accountant develops the balanced scorecard prior to developing a strategy.
C) The balanced scorecard is one of the key methods for implementing strategy.
D) You cannot have an effective strategy without an effective balanced scorecard.