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Lecture Fundamentals of cost accounting (4th edition): Chapter 18 - Lanen, Anderson, Maher

(BQ) Chapter 18: Performance measurement to support business strategy. As we noted at the beginning of chapter 1, the goal of cost accounting is to help managers maximize value creation in organizations. In this chapter, we introduce methods and measures links performance measures to business strategy. | © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Fundamentals of Cost Accounting, 4th edition Lanen/Anderson/Maher Performance Measurement to Support Business Strategy Chapter 18 Chapter 18: Performance Measurement to Support Business Strategy. As we noted at the beginning of Chapter 1, the goal of cost accounting is to help managers maximize value creation in organizations. In this chapter, we introduce methods and measures links performance measures to business strategy. Learning Objectives LO 18-1 Explain why management accountants should know the business strategy of their organization. LO 18-2 Explain why companies use nonfinancial performance measures. LO 18-3 Understand the reasons why performance measures differ across levels of the organization. LO 18-4 Understand how the balanced scorecard helps organizations recognize and deal with their conflicting responsibilities. LO 18-5 Understand how to apply the methods involved in an effective performance measurement system. LO 18-6 Identify examples of nonfinancial performance measures and discuss the potential for improved performance resulting from improved activity management. LO 18-7 Explain why employee involvement is important in an effective performance measurement system. After studying this chapter you should be able to: 1. Explain why management accountants should know the business strategy of their organization. 2. Explain why companies use nonfinancial performance measures. 3. Understand the reasons why performance measures differ across levels of the organization. 4. Understand how the balanced scorecard helps organizations recognize and deal with their conflicting responsibilities. 6. Understand how to apply the methods involved in an effective performance measurement . | © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Fundamentals of Cost Accounting, 4th edition Lanen/Anderson/Maher Performance Measurement to Support Business Strategy Chapter 18 Chapter 18: Performance Measurement to Support Business Strategy. As we noted at the beginning of Chapter 1, the goal of cost accounting is to help managers maximize value creation in organizations. In this chapter, we introduce methods and measures links performance measures to business strategy. Learning Objectives LO 18-1 Explain why management accountants should know the business strategy of their organization. LO 18-2 Explain why companies use nonfinancial performance measures. LO 18-3 Understand the reasons why performance measures differ across levels of the organization. LO .