I.+Module+25000+Introduction+and+Learning+Objectives


 * I. Module 25000 Introduction and Learning Objectives cli**

Introduction: With the reason that after developing the activity-based responsibility accounting model for the long-term period of time, people have found that there are some restrictions about the activity-based responsibility accounting model in the management process, so this problem about the activity-based responsibility accounting initiated the motivation to develop the new model accounting, which is the “parent” of topic in this module, the strategic-based responsibility accounting. With the requirement of management for the managers to give the clear directions about the new jobs or plans, such as the goals, the methods and the evaluation about the job, the strategic-based responsibility came out. The strategic-based responsibility accounting system which is also called the strategic-based performance management system makes the firms’ strategies more clear and direct to the employees in the firms and reflects the strategy into the operational process, in another word, the strategic-based responsibility accounting system makes the big goal become into the detail jobs in the daily operational life of the firms. In addition, the topic of this module—the Balanced Scorecard is one of the strategic-based responsibility accounting system assumptions.

Objectives:
 * 1) Know the relationship between activity-based and strategic-based responsibility accounting systems.
 * 2) Figure out the characteristics of the Balanced Scorecard.
 * 3) Learn how to use Balanced Scorecard to reflect the strategy of the firms.