延續策略會計(一)，策略會計(二)在整合會計信息、組織策略和業務目標，以支援決策制定、業務分析和策略規劃。這種方法超越了傳統會計僅關注財務報告和成本分析的層次，更加強調將會計信息納入策略規劃和執行的過程中，以實現價值創造與長期價值增加。
本課程的結構如下:
1.策略規劃與價值鏈分析： 這是策略會計的核心，它涉及確定組織的長期和短期業務目標，以及相關的策略方向。策略規劃與價值鏈分析提供了制定和實施策略會計方法的框架。
2.策略管理與落實: 策略制定後須落實與執行，平衡計分卡是一個策略管理的工具，可以將公司的策略目標轉換成個人的KPI。
3.成本管理和價值鏈分析： 策略會計關注成本的分析和管理，將成本與不同業務活動和價值鏈中的元素相關聯。這有助於識別價值創造的關鍵驅動因素，從而優化業務運營。
4.關鍵績效指標（KPI）： KPI是用於衡量和評估組織在實現策略目標方面的績效的量化指標。這些指標可以是財務性的（例如利潤率、市場份額）或非財務性的（例如客戶滿意度、創新能力），它們有助於監控策略目標的達成情況。
5.業務分析和風險評估： 策略會計包括對業務運營的深入分析，以確定業務模式的強項和弱點。同時，也需要評估潛在風險和不確定性，以制定有效的風險管理策略。
6.策略預算制度:是一種將預算編制與組織的策略和目標相結合的方法。傳統的預算制度主要關注財務數據和成本控制，而策略預算制度更強調將預算與企業的策略方向相協調，以支援長期的增長和價值創造。
Extend strategy planning (I), strategy planning (II) integrates conference information, organizational strategies and business goals to support policy formulation, business analysis and strategy planning. This approach goes beyond the levels of traditional accounting that focus only on financial reporting and cost analysis, and further emphasizes the inclusion of accounting information into the strategy planning and execution to achieve real-value creation and long-term value increase.
The structure of this course is as follows:
1. Strategy planning and value link analysis: This is the core of strategy planning, which involves determining the long-term and short-term business goals of the organization, as well as related strategic directions. Strategy planning and value link analysis provide a framework for formulating and implementing strategy planning methods.
2. Strategy management and implementation: The strategy must be implemented and implemented after the strategy is formulated. The balanced scorecard is a strategy management tool that can convert the company's policy goals into personal KPIs.
3. Cost management and value chain analysis: Strategy focuses on cost analysis and management, and relate costs to elements in different business activities and value chains. This helps identify key drivers in value creation and thus optimize business operations.
4. Key Performance Index (KPI): KPI is a quantitative indicator used to measure and evaluate the effectiveness of an organization in realizing strategic goals. These indicators can be financial (such as profitability, market share) or non-financial (such as customer satisfaction, innovation ability), which help to achieve the goal of monitoring strategy.
5. Business analysis and risk assessment: Strategy plans include in-depth analysis of business operations to determine the strengths and weaknesses of business models. At the same time, potential risks and inconsistencies are also needed to develop effective risk management strategies.
6. Strategic budget system: It is a method that combines budget editing and organizational strategies and goals. The traditional budget system mainly focuses on financial data and cost control, while the strategic budget system emphasizes the coordination of budget with the enterprise's strategic direction to support long-term growth and value creation.
1. 講師自製講義
2. 哈佛商業個案
1. Teaching teacher’s own speech
2. Harvard Business Case
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 曾老師曾老師 Mr. Zeng |
50 | 上課參與、分組報告、書面作業 |
| 劉老師劉老師 Teacher Liu |
50 | 上課參與、分組報告、書面作業 |
