管理会计和战略目的控制系统(英文).pptxVIP

Management Accounting and Control Systems for Strategic Purposes: Assessing Performance Over the Entire Value ChainChapter 9Learning Objective 1 Discuss the concept of control.Management Accounting and Control SystemsWhat is a management accounting and control system?It is a system that generates and uses information to help decision makers assess whether an organization is achieving its objectives.A system is in control if it is on the path to achieving its strategic objectives.Management Accounting and Control SystemsThe Cycle of ControlPlanExecuteCorrectM