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Management Accounting - Hansen Mowen CH10

Management Accounting - Hansen Mowen CH10

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Published by Gito Novhandra

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Published by: Gito Novhandra on May 27, 2008
Copyright:Attribution Non-commercial

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06/30/2013

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10
-1
 Activity- and  Activity- and  Strategy-Based  Strategy-Based  Responsibility Responsibility Accounting  Accounting 
CHAPTERCHAPTER
 
10
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1.Compare and contrast functional-based,activity-based, and strategic-basedresponsibility accounting systems.2.Explain process value analysis.3.Describe activity performance measurement.4.Discuss the basic features of the
 Balanced Scorecard.
ObjectivesObjectives
 
 After studying this After studying thischapter, you should chapter, you should be able to:be able to:
 
10
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ResponsibilityAccounting Model
Assigning responsibility
Establishing performancemeasures or benchmarks
Evaluating performance
Assigning rewardsThe
responsibility accounting model 
isdefined by four essential elements:

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