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| Author : | Jae K. Shim, Ph.D., CPA |
| Course Length : | Pages: 32 ||| Review Questions: 9 ||| Final Exam Questions: 10 |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $17.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Management Services - Management Services for Course Id 1607 |
| 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 : | 2021 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Balanced Scorecard (BSC)
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 19-Apr-2022 |
| 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 - Text - Technical - NASBA Registry - 1607 |
| Keywords : | Management Services, Balanced, Scorecard, Strategic, Based, Control, v11, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives After studying this course you will be able to:
2. Identify the basic characteristics and outcome measurements of the Balanced Scorecard. 3. Identify operational objectives and Key Performance Indicators (KPIs) for each perspective. 4. Recognize how the Balanced Scorecard links measures to strategy. 5. Calculate key performance indicators. |
| 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 Glossary |
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