管理会计课件chapter910.pptVIP

Management Control systems and Responsibility Accounting ;Learning Objective 1;Management Control System;Learning Objective 2;Responsibility Centre and Responsibility Accounting ;Cost, Profit, and Investments centres;Cost centre;Profit centre;Investment centre;An Alternative Way to Define Contribution Margin ;In Sum ;Measurement of Non-Financial Performance ;Learning Objective 3;Balanced Scorecard ;The Balanced Scorecard;The Balanced Scorecard: FromStrategy to Performance Measures;The Balanced Scorecard:Non-financial Measures;The Balanced Scorecard for Individuals;The balanced scorecard lay