✦ LIBER ✦
New Cost Priorities: Using a Balanced Scorecard Approach in Financial Reports
✍ Scribed by LuAnn Bean; Bill D. Jarnagin
- Publisher
- John Wiley and Sons
- Year
- 2002
- Tongue
- English
- Weight
- 77 KB
- Volume
- 13
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
✦ Synopsis
Abstract
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 benefits of balanced scorecard information, show how some companies are actually using scorecard systems,
and show how to integrate a scorecard approach into financial reports. © 2002 Wiley Periodicals,
Inc.