Unformatted text preview: hoosing the market and customer segments the business unit intends to service, identifying the critical internal and business processes that the unit must excel at to deliver the value propositions to customers in the targeted market segments, and selecting the individual and organizational capabilities required for the internal, customer, and financial objectives. 139 Basic Concepts of the Balanced Scorecard Process value analysis is fundamental to activitybased responsibility accounting, focuses on accountability for activities rather than costs, and emphasizes the maximization of systemwide performance instead of individual performance. Process value analysis is con...
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- Fall '10
- Accounting, Strategic-Based Activity-Based Responsibility, Activity-Based Responsibility Accounting