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Introduction to strategic management accounting

6.3 BCG

Shows whether the organisation has a balanced portfolio.

Relative market share

High Problem
Low

Market growth High Star child/question
mark

Low
Cash cow
Dog

Factors to consider for performance management

 How to manage different categories to optimise performance

 What performance indicators (measures) are needed for each category

 The alignment of those performance indicators with the organisation’s
objectives

 How to measure market growth and relative market share

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