Site MapHelpFeedbackStrategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard
Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard


After studying this chapter, you should be able to . . .

  1. Identify the objectives of management control
  2. Identify the types of management control systems
  3. Explain the objectives and applications of strategic performance measurement for cost centers, revenue centers, and profit centers
  4. Explain the role of variable costing and full costing in evaluating profit centers
  5. Explain the role of the balanced scorecard in strategic performance measurement










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