Ch13

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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. 133...
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This note was uploaded on 03/08/2011 for the course ACCT 360 taught by Professor N/a during the Fall '10 term at Mountain State.

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