Module 1: Supporting sustainable value creation

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Mindmap am Module 1: Supporting sustainable value creation, erstellt von Alice Shum am 10/07/2013.
Alice Shum
Mindmap von Alice Shum, aktualisiert more than 1 year ago
Alice Shum
Erstellt von Alice Shum vor fast 11 Jahre
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Zusammenfassung der Ressource

Module 1: Supporting sustainable value creation
  1. Define Strategic Management Accounting (SMA)
    1. Creating sustainable value
      1. by supporting the formation, selection, implementation & evaluation of organisational strategy
        1. with effective resources allocation & information that capture financial & non-financial perspectives
    2. Essential requirement for successful performance
      1. generate products and services that are of sufficient vakue so that consumer willing to pay for them
        1. constantly develop and improve the resources and activities used to generate that value
        2. Value
          1. Example value creation
            1. growing food
              1. generating energy
                1. providing health care
                2. Shareholder value
                  1. Customer value
                    1. Stakeholder Value
                    2. Strategic Mgmt
                      1. process ehich the org decides on the direction it will take
                      2. Strategic Mgmt Accounting
                        1. provide a wide range of tools and techniques support each stage of process
                          1. Become the drive strategic mgmt activity
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