战略的会计管理.pptVIP

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2017-09-24 发布于广西
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战略的会计管理.ppt

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* * * * * * * * * * * * * * * * Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Use with Management and Cost Accounting 7e by Colin Drury ISBN 9781844805662 ? 2008 Colin Drury Chapter 7: Strategic Management Accounting1) 3 Elements / characteristics of strategic management accounting 2) The Balanced Score Card 3) Benefits limitations Strategic Management Accounting (SMA) Early 1980s to late 1990s traditional management accounting practices have been criticisedway forward is strategic management accountinghowever, no precise framework 1 element of strategic management accountingis to provide information to formulate an organisation’s strategy in order to manage the strategy and encourage behaviour to be consistent with the strategyvery importantly performance management must clarify, communicate manage the strategy of an organisation 1) 3 elements / characteristics of SMA (i) Extension of traditional management accountingIt should include external information ab