战略性管理会计与平衡记分卡

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1、ChapterSeventeenStrategicmanagementaccountingandtheBalancedScorecardLearningobjectivesAfterstudyingChapter17,youshouldbeableto:1Definetheconceptsofstrategyandstrategicmanagementaccounting2Understandtheimpactofcorporatestrategyonmanagementaccounting3Seehowstrategyr

2、equiresextrainformationoncompetitors,suppliersandtechnologies4UnderstandsomebasicstrategicmodelsandtheirrelationshipwithmanagementaccountingtechniquessuchasNPV5Examinetheimpactofleantechnologiesandbenchmarking6Understandhowabalancedscorecardfitstogetherandhowitsup

3、portsacompany’sstrategy7ConsidertheimpactofemergentstrategiesandorganizationallearningonmanagementaccountingandcontrolWhatisstrategicmanagementaccounting?Thetermstrategicmanagementaccounting(SMA)hasbeenusedtodescribethelearningobjectiveprocessof‘provisionandanaly

4、sisofmanagementaccountingdataaboutabusinessanditscompetitorsforuseindevelopingandmonitoringbusinessstrategy’.1We1mayillustratethebasicideasofSMAbylookingatoneoftheleadingretailersintheUnitedKingdom,Tesco,whichhastailoreditskeyperformanceindicatorstotheeconomicsof

5、itsbusiness.Forexample,ratherthanmaximiseEVA,Tescohasrealisedthatitsmainfixedassetsareitsstores.Withthistypeofassetbase,thecompanyaimstoreducethecostofbuildinggoodqualitynewstoresthroughstrategicpartneringwithconstructioncompanies.Inordertocheckitsmarketpositionin

6、g,thecompanyisconstantlymonitoringthepricesofitsmerchandiserelativetothepriceschargedbyitsmaincompetitors.Aswellaspromotingcustomerloyalty,itusesitsstorecardasadatabasefortargetingthespecificneedsofindividualcustomersasrevealedthroughtheirpurchasepatterns.Italsoke

7、epsacloseeyeonnon-financialindicatorssuchasthelengthofqueuesatthecheck-outs.Tesco’sapproachinlinkingitsgoalsanditsmanagementinformationsystemsdemonstratesmanyoftheprinciplesofSMA.Thecompanyhasdecidedhowitisgoingtocompete,revieweditsinternalandexternaloperationsand

8、chosenkeyperformanceindicatorsthatenableittomonitorthedevelopmentofitschosenbusinessmodel.Thesearchfordataisdrivenbydecisionneedsratherthanbywhatissimplyeasily