New Cost Priorities: Using a Balanced Scorecard Approach in Financial Reports

One of the prime uses for activity‐based costing is to supply data for the popular “balanced scorecard” approach to management. But should financial statement users also have access to balanced scorecard information? The AICPA seems to think so, and so do the authors of this article. They review the...

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Veröffentlicht in:	The Journal of Corporate Accounting & Finance 2002-03, Vol.13 (3), p.55-62
Hauptverfasser:	Bean, LuAnn, Jarnagin, Bill D.
Format:	Artikel
Sprache:	eng
Schlagworte:	Advantages Annual reports Balanced Scorecard Customer services Financial performance Financial reporting Financial statements Performance management Periodicals
Online-Zugang:	Volltext
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