The following comment was made by the CEO of a company that recently implemented the Balanced Scorecard:

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The following comment was made by the CEO of a company that recently implemented the Balanced Scorecard: “Responsibility in a strategic-based performance management system differs on the three D’s: Direction, Dimension, and Diffusion.”
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Explain how this comment describes differences in responsibility between an activity-based and a strategic-based performance management system.
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Cornerstones of Cost Management

ISBN: 978-1285751788

3rd edition

Authors: Don R. Hansen, Maryanne M. Mowen

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