CIMA Chapter 7: Lecture Notes
by nkosinathit | Jun 21, 2019
By the end of this session you should be able to:
-
discuss issues arising from the use of performance measures and budgets for control
-
explain benchmarking
-
discuss traditional and non-traditional approaches to performance measurement, including non-financial performance indicators and the Balanced Scorecard.
-
discuss the criticisms of budgeting and the arguments for and against ‘Beyond Budgeting’
and answer questions relating to these areas.
Next Topic →