资源描述：
《阿金森管理会计_1》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、Chapter2:TheBalancedScorecardandStrategyMapChapter2TheBalancedScorecardandStrategyMapQUESTIONS2-1Financialperformancemeasures,suchasoperatingincomeandreturnoninvestment,indicatewhetherthecompany’sstrategyanditsimplementationareincreasingshareholdervalue.However,financialmeasurestendtobelaggingin
2、dicatorsofthestrategy.Firmsmonitornonfinancialmeasurestounderstandwhethertheyarebuildingordestroyingtheircapabilities—withcustomers,processes,employees,andsystems—forfuturegrowthandprofitability.Keynonfinancialmeasuresareleadingindicatorsoffinancialperformance,inthesensethatimprovementsinthesein
3、dicatorsshouldleadtobetterfinancialperformanceinthefuture,whiledecreasesinthenonfinancialindicators(suchascustomersatisfactionandloyalty,processquality,andemployeemotivation)generallypredictdecreasedfuturefinancialperformance.2-2ABalancedScorecardisasystematicapproachtoperformancemeasurementthat
4、translatesanorganization’sstrategyintoclearobjectives,measures,andtargets.TheBalancedScorecardintegratesanappropriatemixofshort-andlong-termfinancialandnon-financialperformancemeasuresusedacrosstheorganization,basedontheorganization’sstrategy.2-3ThefourmeasurementperspectivesintheBalancedScoreca
5、rdare(1)financial,(2)customer,(3)process,and(4)learningandgrowth.2-4Increasingly,inordertosucceed,organizationsarerelyingoncompetitiveadvantagecreatedfromtheirintangibleassets,suchasloyalcustomers,high-qualityoperatingandinnovationprocesses,employeeskillsandmotivation,databasesandinformationsyst
6、ems,andorganizationculture.ThegrowingimportanceofintangibleassetscomplementsthegrowinginterestintheBalancedScorecardbecausetheBalancedScorecardhelpsorganizationsmeasure,andtherefore,managetheperformanceoftheir–51–Chapter2:TheBalancedScorecardandStrategyMapintangible,knowledge-based,assets.Withth
7、eBalancedScorecardmeasurementsystem,companiescontinuetotrackfinancialresultsbuttheyalsomonitor,withnonfinancialmeasures,whethertheyarebuildingordestroyingtheircapabilities—withcustomers,processes,employees,andsystems—andhowt
