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The Balanced Scorecard: Strategic-Based Control (Course Id 555)

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Author : Jae K. Shim, Ph.D., CPA
Status : Production
CPE Credits : 3.0
IRS Credits : 0
Price : $26.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Management Services - Management Services for Course Id 555

Description :

The Balanced Scorecard (BSC) is a strategic-based responsibility accounting system that converts an organization’s mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the internal process perspective, and the learning and growth perspective. The course addresses the main features of the Balanced Scorecard and its implementation. Presented are several notable case studies that implemented and applied the BSC.

Usage Rank : 0
Release : 2016
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study.
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 26-Feb-2015
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 555

Keywords : Accounting, Balanced, Scorecard, StrategicBased, Control, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After studying this course, you should be able to:
    1. Contrast activity-based and strategic-based responsibility accounting systems.
    2. Discuss the basic characteristics of the Balanced Scorecard.
    1. Outline operational objectives and Key Performance Indicators (KPIs) for each perspective.
    2. Construct the Balanced Scorecard tailored to different industries.
    3. State how the Balanced Scorecard links measures to strategy.
    4. Explain how an organization can achieve strategic alignment.
    5. Cite some key case studies applying the Balanced Scorecard.
Course Contents :

Chapter 1 - The Balanced Scorecard: Strategic-Based Control

Course Learning Objectives

Activity-Based Versus Strategic-Based Responsibility Accounting

Assigning Responsibility

Establishing Performance Metrics

KPIs and Evaluation

Assigning Rewards

Basic Concepts of the Balanced Scorecard

Financial Perspective: Objectives and KPIs

Customer Perspective: Objectives and Measures

Review Questions – Section 1

Internal business process Perspective: Objectives and KPIs

Learning and Growth Perspective: Objectives and KPIs

Scorecard for a Biotechnology Firm

Applying the Balanced Scorecard to a School District

Scorecard for a Consumer Products Firm

The Balanced Scorecard and United Parcel Service

Balanced Scorecard and Nonprofits

Web Resources

Strategic Alignment

Linking KPIs to Strategy

Sustainability and Performance Evaluation

Implementing a Balanced Scorecard

Case Studies

Case study 1: Mobil Corporation

Case Study 2: Tesco

Case Study 3: Toyota

Case Study 4 - International Baccalaureate

Review Questions – Section 2


Accounting Course 555 Home: https://www.cpethink.com/qas-cpa-courses
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