Unformatted text preview: Cost Management
ACCOUNTING AND CONTROL HANSEN & MOWEN 131 The Balanced Scorecard: Strategic-Based Control Strategic-Based 13 132 Activity-Based versus Strategic-Based Activity-Based Responsibility Accounting Responsibility 1 The activity-based system adds a process perspective to the financial perspective of the functional-based A strategy-based responsibility accounting r system. esponsibility accounting system translates the strategy of the organization into operational objectives and measures.
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- Fall '10
- Accounting, Strategic-Based Activity-Based Responsibility, Activity-Based Responsibility Accounting