=+3 CPAL would like to improve quality and decrease costs by improving processes and training workers to

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=+3 CPAL would like to improve quality and decrease costs by improving processes and training workers to reduce rework. CPAL’s managers believe the increased quality will increase sales. Draw a strategy map as in Figure 15-3 describing the cause-and-effect relationships between the strategic objectives you would expect to see in CPAL’s balanced scorecard.

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Cost Accounting A Managerial Emphasis

ISBN: 9781442563377

2nd Edition

Authors: Monte Wynder, Madhav V. Rajan, Srikant M. Datar, Charles T. Horngren, William Maguire, Rebecca Tan

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