Questions:
1. Relationship of the Balanced Scorecard to activity-based costing Explain how an activity-based costing model can be linked to a Balanced Scorecard approach.
2. Balanced Scorecard or activity-based costing Suppose an organization has not implemented either activity-based costing or a Balanced Scorecard but believes both would be valuable for the organization. However, management is currently willing to undertake only one major change initiative. Advise management on the decision between implementing an activity-based costing model or a Balanced Scorecard.