戰略性管理會計與平衡記分卡(PDF 41頁)

Learning objectives
After studying Chapter 17, you should be able to:
1 Define the concepts of strategy and strategic management accounting
2 Understand the impact of corporate strategy on management
accounting
3 See how strategy requires extra information on competitors, suppliers
and technologies
4 Understand some basic strategic models and their relationship with
management accounting techniques such as NPV
5 Examine the impact of lean technologies and benchmarking
6 Understand how a balanced scorecard fits together and how it
supports a company’s strategy
7 Consider the impact of emergent strategies and organizational
learning on management accounting and control
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