CPA Australia Strategic Management Accounting — Module 5: Performance Management.
Listen-along study episode covering how organisations set targets, measure performance, link control systems to strategy, and use tools such as the balanced scorecard.
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What this episode covers
• How performance management helps achieve goals through targets, control and feedback
• Characteristics of effective performance measures and control systems
• Using performance management to motivate and reward
• Strategy, management control systems, and the limits of traditional accounting-based controls
• Models of performance management, including the balanced scorecard and strategy mapping
• Cascading measures, information systems, value creation and CSR
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