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Chapter 1

Overview

 What are planning and control?

 Planning and control at different
levels
 Long-term and short-term conflicts  Objectives
 Critical success factors (CSFs)
 Rational model of strategic

planning  Key performance indicators (KPIs)

Objectives, critical
success factors
and key
Planning and performance

control indicators

INTRODUCTION TO STRATEGIC

MANAGEMENT ACCOUNTING

The changing role Benchmarking Models to assist in
of the management performance the performance
accountant management
process

 Historic versus today  SWOT analysis
 Burns and Scapens  BCG
 Role of management accountant  Porter’s generic strategies
in providing key information to
stakeholders

 Integrated Reporting (IR)

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