The Balanced Scorecard: A Strategic Management Accounting Tool for Scenario Thinking and Strategic Decision Making

平衡计分卡：情景思维和战略决策的战略管理会计工具

• 批准号: ARC : DP0209673
• 负责人: Prof Garry Marchant
• 金额: $ 4万
• 依托单位: The University of Melbourne
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2002
• 资助国家: 澳大利亚
• 起止时间: 2002-01-01 至 2006-12-31
• 项目状态: 已结题
• 来源: https://researchdata.edu.au/the-balanced-scorecard-decision-making/64476
• 关键词: Balanced; Scorecard; Strategic; Management; Accounting

The Balanced Scorecard: A Strategic Management Accounting Tool for Scenario Thinking and Strategic Decision Making. This project examines the use of models based on the balanced scorecard in scenario thinking and strategic decision making. The Balanced Scorecard is a set of financial and non-financial performance measures. Managers can refine their model about the critical cause-effect relations in the firm by scanning balanced scorecard reports. They can use this model for generating scenarios and making strategic decisions. This proposal responds to calls for focussed research on systems like the Balanced Scorecard that have "the potential to provide planners with a way of expressing and testing a sophisticated model of cause-effect in the organisation."\t

平衡计分卡：一种用于情景思考和战略决策的战略管理会计工具。这个项目考察了基于平衡计分卡的模型在情景思考和战略决策中的使用。平衡计分卡是一套财务和非财务业绩衡量标准。管理者可以通过扫描平衡计分卡报告来完善他们关于公司关键因果关系的模型。他们可以使用此模型来生成场景并做出战略决策。这项建议响应了对平衡计分卡等系统进行重点研究的呼吁，这些系统具有“为规划者提供一种表达和测试组织中复杂的因果模型的方法的潜力”。