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Topic Progress:

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.

P2 Chapter 7 Slides