3.11 may%2011%20ch12.ppt

3.11 may%2011%20ch12.ppt - ACIS 222 Strategy and the...

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ACIS 222 Strategy and the Balanced Scorecard Reading: Eldenburg et al. (2008) Chapter 12
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Ch12- Ch12- 2 Key Topics Strategic responsibility accounting Financial and non-financial performance measures The balanced scorecard (BSC) Strategy maps Implementing the BSC Strengths and weaknesses of BSC
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Ch12- Ch12- 3 Responsibility accounting systems assign responsibility establish performance measures evaluate performance assign rewards
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Ch12- Ch12- 4 Measuring Organisational Performance Use analysis - to compensate employees - to improve future strategies and operating plans - to re-evaluate vision and core competencies Identify reasons for differences Actual operations Performance objectives Compare
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Ch12- Ch12- 5 Traditional responsibility accounting Environment stable local competition Responsibility individuals department/division/plant Emphasis maintaining market share stable growth efficient production
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Ch12- Ch12- 6 Focus costs Performance measures budgets standard costing using currently attainable standards ROI/RI/EVA
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Ch12- Ch12- 7 Performance evaluation actual compared to budget/standard/target individuals only accountable for what can control Rewards to individuals based on financial performance
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Ch12- Ch12- 8 Strategic responsibility accounting Environment dynamic Responsibility teams processes Emphasis continuous improvement increasing customer value
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Ch12- Ch12- 9 Focus process improvement innovation strategy gaining competitive advantage Performance measures financial non-financial
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Ch12- Ch12- 10 10 Performance evaluation trend analysis benchmarking balanced scorecard Rewards team-based related to improvement projects
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3.11 may%2011%20ch12.ppt - ACIS 222 Strategy and the...

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