Non-financial performance measurement

Non-financial Performance Measurement: Please note that this lecture relates to Chapter 16 of the Course Notes and not Chapter 15 as stated in the lecture.

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    • Profile photo of John Moffat says

      Well as there were no calculations, it was not a question of solving it.

      The question was testing your understanding of the Balanced Scorecard. You must learn the four perspectives, and be able to prove that you understand what they are by being able to give examples from the scenario.

      If you say which parts you do not understand then I will try and help.

      • avatar says

        Dear Mr. John,

        I really appreciate your great effort and patience to ease F5 for us:) May God grant you with good health.

        Iam sorry to use the word solve rather than answer, pardon me.

        I’d like to inform you that I was exempted from F2 and I graduated from University in 2005. So I honestly dont remember the Balanced Scorecard neither the Blocks.

        Regarding June 2013 Exam, please help me to understand qs. 2 (a)

        One more thing, do you expect the examiner to repeat asking about balanced scorecard on Dec 13 Exam?? Plz advise.

        Thanks & Regards,


      • Profile photo of John Moffat says

        If you look in the course notes for F9 (page 92( you will find the four perspectives of Kaplan & Norton.
        You address them by deciding on performance measures in the same way as we do for Fitzgerald & Moon.

        I will be surprised if it is asked this December.

    • Profile photo of John Moffat says

      No I haven’t.

      I may do in the future, but it is something you should know of already from Paper F2. Also, the idea is really the same as Fitzgerald & Moon, but using the four perspectives rather than the six building blocks.

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