cost managment∶accounting and control 第十三章解答手册

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1、CHAPTER13THEBALANCEDSCORECARD:STRATEGIC-BASEDCONTROLQUESTIONSFORWRITINGANDDISCUSSION2901.Astrategic-basedresponsibilityaccountingsystemconvertsanorganization’smissionandstrategyintooperationalobjectivesandmeasuresforfourperspectives:thefinancialperspective,thecustomerperspective,theprocesspersp

2、ective,andthelearningandgrowthperspective.Itdiffersfromactivity-basedresponsibilityaccountingbecauseoftheformallinkagetostrategyandbecauseitaddstwoperspectivestotheresponsibilitydimension:thecustomerperspectiveandthelearningandgrowthperspective.2.ABalancedScorecardisastrategic-basedperformancem

3、anagementsystemthattranslatesanorganization’svisionandstrategyintooperationalobjectivesandmea-suresforfourperspectives:financial,customer,process,andlearningandgrowth.3.Balancedmeasuresmeanthatthestrategicmeasuresusedaremadeupofapropermixofintegratedfinancialandnonfinancialmeasuresthatarebothpr

4、edictiveandhistoricalandwhichmaybesubjectiveorobjectiveinnature.4.Lagmeasuresreflectwhathashappened.Leadmeasuresreflectwhatmayhappen.(Theyareperformancedrivers.)5.Objectivemeasuresarequantifiableandverifiable.(Verifiablemeansthatthevaluesarethesamefromonepersontothenext.)Subjectivemeasuresarele

5、ssquantifiableandjudgmentalinnature(indicatingthattheirvaluescanvaryfromonepersontothenext).6.Stretchtargetsaretargetsthataresetatlevelsthat,ifachieved,willtransformtheorganizationwithinthreetofiveyears.Theirstrategicpurposeistobringtheorganizationtothelevelenvisionedbythestrategy.7.Astrategic-

6、basedrewardsystemisdesignedtoencourageandsupporttheimplementationoftheorganization’sstrategy.Rewardsareofferedforbothfinancialandnonfinancialperformance.(Traditionalrewardsaremostlytiedtofinancialperformance.)8.Thethreestrategicthemesofthefinancialperspectivearerevenuegrowth,costreduction,andas

7、setutilization.9.Thefivecoreobjectivesofthecustomerperspectivearemarketshare,customerretention,customeracquisition,customersatisfaction,andcustomerprofitability.10.Thelong-waveofvaluecreationmeansanticipatingtheemergingandpotentia