| Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard
After studying this chapter, you should be able to . . . - Identify the objectives of management control
- Identify the types of management control systems
- Explain the objectives and applications of strategic performance measurement for cost centers, revenue centers, and profit centers
- Explain the role of variable costing and full costing in evaluating profit centers
- Explain the role of the balanced scorecard in strategic performance measurement
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