Using Strategy Mapping to Drive Performance （使用策略映射驱动器的性能）.pdf

M A N A G E M E N T S T R A T E G Y M E A S U R E M E N T MANAGEMENT ACCOUNTING GUIDELINE Using Strategy Maps to Drive Performance By Howard M. Armitage, Ph.D, CMA, FCMA and Cameron Scholey, MBA, CMA Published by The Society of Management Accountants of Canada, the American Institute of Certified Public Accountants and The Chartered Institute of Management Accountants. NOTICE TO READERS The material contained in the Management Accounting Guideline Using Strategy Maps to Drive Performance is designed to provide illustrative information with respect to the subject matter covered. It does not establish standards or preferred practices.This material has not been considered or acted upon by any senior or technical committees or the board of directors of either the AICPA,CIMA or The Society of Management Accountants of Canada and does not represent an official opinion or position of either the AICPA,CIMA or The Society of Management Accountants of Canada. Copyright © 2006 by The Society of Management Accountants of Canada (CMA-Canada),the American Institute of Certified Public Accountants,Inc.(AICPA) and The Chartered Institute of Management Accountants (CIMA). All Rights Reserved. No part of this publication may be reproduced,stored in a retrieval system or transmitted,in any form or by any means,without the prior written consent of the publisher or a licence from The Canadian Copyright Licensing Agency (Access Copyright). For an Access Copyright Licence, visit www.accesscopyright.ca or call toll free to 1-800-893-5777. ISBN 1-55302-193-2 S T R A T E G Y USING STRATEGY MAPS TO DRIVE PERFORMANCE INT