亨格瑞成本与管理会计(第16版) 课件Chapter 13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis.pptx

亨格瑞成本与管理会计(第16版) 课件Chapter 13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter13Strategy,BalancedScorecard,andStrategicProfitabilityAnalysisCopyright?2021PearsonEducationLtd.

LearningObjectives13.1Recognizewhichoftwogenericstrategiesacompanyisusing13.2Understandthefourperspectivesofthebalancedscorecard13.3Analyzechangesinoperatingincometoevaluatestrategy13.4Identifyunusedcapacityandhowtomanageit

StrategyStrategyspecifieshowanorganizationmatchesitsowncapabilitieswiththeopportunitiesinthemarketplacetoaccomplishitsobjectives.Strategydescribeshowanor

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