Rebecca's Coffee and Tea House: A Strategic Mapping and Balanced Scorecard Case Study
| Autor: | James M. Kohlmeyer, Janet A. Samuels |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
Class (computer programming)
Balanced scorecard business.industry 05 social sciences Cost accounting Accounting 050201 accounting 06 humanities and the arts Small business 0603 philosophy ethics and religion Education 0502 economics and business 060301 applied ethics Business Marketing Quality costs Strategy map |
| Zdroj: | Issues in Accounting Education. 32:73-81 |
| ISSN: | 1558-7983 0739-3172 |
| Popis: | This case is designed to be used in an undergraduate or M.B.A. managerial/cost accounting course. The case asks students to act as advisors to the owner of a relatively new coffee and tea house. Students' familiarity with coffee houses enhances the real-life application of cost/managerial concepts in the case. The primary learning objectives include understanding quality costs, developing a strategy map, designing a balanced scorecard (BSC), analyzing how some of the BSC measures would be captured and monitored, and articulating the advantages/disadvantages of linking a BSC to employee evaluation. The small business is easily understood by students and, therefore, the case allows for rich class discussion. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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