原创力文档- 1、本文档共62页，可阅读全部内容。
- 2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
- 3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
查看更多
Lesson 9 Balanced Scoredcard 英文管理会计课件 Management Accounting
MA2 Chen Yuanhong Balanced Scorecard Introduction of lesson 9 ties all previous lessons together into a method for facilitating decision making and performance evaluation. focus on the Balanced Scorecard as a management tool for the implementation of a company’s chosen strategy. learn about the Balanced Scorecard approach to gathering financial and nonfinancial information, and how to apply the resulting scores in strategic decision making. use the Balanced Scorecard to create solutions to performance evaluation deficiencies in a given business situation based on a specific strategic focus. Lesson 9 Topics outline Implementation of strategy and the Balanced Scorecard Evaluating success of a strategy Strategic analysis of operating income Downsizing and management of capacity Productivity measurement Topic 1: Implementation of strategy and the Balanced Scorecard LEARNING OBJECTIVE Design a Balanced Scorecard appropriate to the generic strategy of an organization. Required reading Chapter 13, pages 354-365, up to “Evaluating the Success of Strategy and Implementation” Implementation of strategy and the Balanced Scorecard The balanced scorecard translates an organization’s mission and strategy into a set of performance measures that provides the framework for implementing its strategy It is called the balanced scorecard because it balances the use of financial and nonfinancial performance measures to evaluate performance Many companies have introduced a Balanced Scorecard to manage the implementation of their strategies The Balanced Scorecard: From Strategy to Performance Measures The Financial Perspective Evaluates the profitability of a strategy from growth in the revenue streams or reduction of costs, and uses the most objective measures in the scorecard such as return on capital employed, operating income, and revenue growth. The other three perspectives eventually feed back into this dimension nonfinancial measures Why we need nonfinancial measures
文档评论（0）