ACC W Sem 9- Balanced Scorecard【DOC精选】.docVIP

Question 1A You are required to : The Balanced Scorecard attempts to overcome many of the limitations of traditional management accounting. Explain the purpose of the Balanced Scorecard. (9 marks) Traditional costing systems almost always only ever recorded financial measures of performance. During the 1980s more emphasis was put into incorporating non-financial performance indicators into the reporting system. 传统成本计算制度几乎总是仅仅曾经记录金融措施的绩效。在上世纪80年代期间重点更多地投入把非财务绩效指标的报告制度。 The aim of the scorecard is to provide a framework for translating the company’s strategic objectives into a set of performance measures. 的记分卡的目的是提供一个框架,用于翻译公司的战略目标,形成一套指标。 So as to keep it digestible, each of the four perspectives will only look at three to five key measures (a maximum then of 20 separate measures). 以保持它消化,每一组的四个方面只会看三至五个关键措施(最大然后20独立的衡量)。 Kaplan and Norton, the originators, said that the company should state its major goals for each of the four areas and then translate these into specific performance measures that it would then monitor. 卡普兰和诺顿,无所不包,她说,公司应标明其主要目标的四个领域的每一个,然后将这些特定的性能标准再的班长。 Research has shown that companies often find this difficult to do. There is a tendency to measure and report things that they are already doing rather than to work to identify what is critical to their strategy. 研究表明,公司经常发现这困难的工作做。有一种倾向,将事情计量和报告,目前工作所做的,而不是对他们分辨哪些是至关重要的策略。 So for each of the four perspectives, there should be stated goals and how the achievement of these goals will be measured. 所以对于每一种四个方面,应该有特定的目标以及如何实现这些目标会被测量。 This could be just a list of financial and non-financial performance measures, but it is easy to come up with a list very much longer than five items for each of the perspectives. The factor that is critical to making a success of the Balanced Scorecard is deciding (in a top down process) what the key measures are that relate to the organisations long term mission and strategy, not just what helps short term improvements. 这可能只是一个列表的金融