Section outline




    • Measuring total business unit performance- 

      Learning content:

      The BSC-Financial perspective- Customer perspective- Internal business process perspective- Learning and growth perspective, Four perspective and their sufficiency. Meaning and benefits of benchmarking analysis, Types of benchmarking, Benchmarking process, TQM and benchmarking , Management Accounting for benchmarking, Environmental Management  Accounting (EMA), Six Sigma.


    • Learning objectives:

      1. Able to Measure total business unit performance under different perspective

      2. Able to explain Meaning and benefits of benchmarking analysis, Types of benchmarking, Benchmarking process, TQM and benchmarking , Management Accounting for benchmarking

      3. Able to realize Environmental Management  Accounting (EMA), Six Sigma.

    • Learning outcomes:

      1. Able to Measure total business unit performance under different perspective

      2. Able to explain Meaning and benefits of benchmarking analysis, Types of benchmarking, Benchmarking process, TQM and benchmarking , Management Accounting for benchmarking

      3. Able to realize Environmental Management  Accounting (EMA), Six Sigma.