Management Accounting Tools

The Balanced Scorecard: Strategic-Based Control (Updated)

Course Overview:
The Balanced Scorecard (BSC) is a strategic-based responsibility accounting system that converts an organization's mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the internal process perspective, and the learning and growth perspective. The course addresses the main features of the Balanced Scorecard and its implementation. Presented are several notable case studies that implemented and applied the BSC.

Learning Objectives:

After completing this course, the course participant should be able to:
  • Recognize key attributes of a strategic-based responsibility accounting system.
  • Identify the basic characteristics and outcome measurements of the Balanced Scorecard.
  • Identify operational objectives and Key Performance Indicators (KPIs) for each perspective.
  • Recognize how the Balanced Scorecard links measures to strategy.
  • Calculate key performance indicators.

  • Prerequisites/Advanced┬áPreparation:


    Speaker / Author:

    Steve Spafford is a CPA with DeltaCPE LLC, a national CPE provider.


    Price (USD)

    Standard: $49.90


    Course Code : 99DEL02-v2

    Release Date : 03/01/2017
    Expire Date : 09/14/2020
    Credits :
    CPE 2.00
    QAS 2.00

    Length : 1hr 40min
    Course Level : Overview
    Course Type : Self-Study
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Management Services

    Theme : Management Accounting Tools

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