TimeTech Balanced Scorecard, Responsibility Centres and Transfer Pricing Governance
Student-led · From strategic cause-and-effect chains to value-aligned performance control
A student-led performance-management simulation: acting as TimeTech's internal finance business partner, gather evidence from seven colleagues to design a balanced scorecard, strategic budget decomposition, cross-department coordination and responsibility centres, compare ROI, RI and simplified EVA, propose a transfer-pricing range under constrained capacity, and build governance that prevents metric manipulation, short-termism and unfair accountability.
The question
Redesign the performance management system to resolve problems of single financial measures, weak strategic budget decomposition, weak cross-department coordination, departmental sub-optimisation, internal-transaction conflicts, metric manipulation and accountability for uncontrollable items.
Company background
TimeTech Ltd. is a smart wearable-device company whose R&D, purchasing, production, sales, talent and finance teams must jointly support sustainable profitability, customer value, reliable delivery and measured innovation.
Techniques
平衡计分卡与 KPI责任中心与价值型绩效转移定价与目标一致性行为治理、取证与沟通Who it suits
Recommended for learners progressing to the Management level who want to integrate performance measurement, responsibility accounting, transfer pricing and behavioural governance in a single applied case.
All courses
- TimeTech T-200 Target Costing, Lean Production and Cost of Quality Optimisation
- TimeTech Enterprise Risk Management (ERM) and Risk Governance
- TimeTech Financial Risk Management and Hedging Strategy
- TimeTech Internal Control and Corporate Governance Diagnostic
- TimeTech's Global Expansion, the EuroHealth Acquisition and Financing Strategy
- TimeTech Finance Manager Integrated Professional Capability Challenge