策略會計(二)旨在介紹整合性策略管理會計制度中的策略執行系統(平衡計分卡)、作業管理系統及價值管理系統。平衡計分卡制度主要在講述如何落實公司的競爭策略，將公司的策略目標轉換成個人的KPI，以實現長期價值創造的目標。作業管理系統(AVM)不僅可以正確地計算出產品、顧客、通路及員工等價值標的之成本及利潤，並同時可以與品質、產能、附加價值、ESG及顧客服務等重要管理決策資訊相互結合，做為不同管理階層進行管理決策之重要資訊來源與依據。Strategic Accounting (2) aims to introduce the strategy execution system (balanced scorecard), operation management system and value management system in the integrated strategic management accounting system. The balanced scorecard system mainly describes how to implement the company's competitive strategy and convert the company's strategic goals into personal KPIs to achieve the goal of long-term value creation. The operation management system (AVM) can not only accurately calculate the costs and profits of value targets such as products, customers, channels, and employees, but also integrate it with important management decision-making information such as quality, production capacity, added value, ESG, and customer service. As an important information source and basis for different management levels to make management decisions.
1. 自編講義
2. 吳安妮，2018，策略形成及執行：以BSC為核心，為企業創造「利」與「力」，臉譜出版社。
3. 吳安妮，2021，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」(最新修訂版)，臉譜出版社
4. Kaplan, R., and D. Norton著，朱道凱譯，民國88年，平衡計分卡-資訊時代的策略管理工具，臉譜出版社。
5. Kaplan, R., and D. Norton著，民國90年，ARC遠擎管理顧問公司策略績效事業部，策略核心組織－以平衡計分卡有效執行企業策略，臉譜出版社。
6. Kaplan, R., and D. Norton著，陳正平譯，民國93年，策略地圖，臉譜出版社。.
7. Kaplan, R., and D. Norton著，高子梅、何霖譯，民國95年，策略校準，臉譜出版社。
8. HBR相關文章。
1. Self-compiled handouts
2. Annie Wu, 2018, Strategy Formation and Execution: Taking BSC as the Core to Create "Profit" and "Power" for Enterprises, Facebook Publishing House.
3. Annie Wu, 2021, The ultimate answer to corporate strategy: Use "Activity Value Management AVM" to get rid of cost myths, master correct causal information, make the right decisions and earn "Management Money" (latest revised edition), Facebook Publishing
4. Written by Kaplan, R., and D. Norton, translated by Zhu Daokai, 1988, The Balanced Scorecard-A Strategic Management Tool in the Information Age, Facebook Press.
5. Kaplan, R., and D. Norton, 1990, Strategic Performance Division of ARC Yuanqing Management Consulting Company, Strategic Core Organization - Effective Implementation of Corporate Strategy with the Balanced Scorecard, Facebook Publishing House.
6. Kaplan, R., and D. Norton, translated by Chen Zhengping, 1993, Strategic Map, Facebook Press. .
7. Written by Kaplan, R., and D. Norton, translated by Gao Zimei and He Lin, 1995, Strategic Calibration, Facebook Press.
8. HBR related articles.
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